Elusión y evasión fiscal en Colombia: Mecanismos de planificación fiscal agresiva y respuestas regulatorias comparadas en América Latina, en el marco de los instrumentos emitidos por la OCDE.

Abstract

This research analyzes the impact of tax avoidance and evasion mechanisms in Colombia and their effect on base erosion, with an emphasis on aggressive tax planning, the use of offshore structures, and transfer pricing manipulation. Based on this diagnosis, a comparative study is conducted with regulatory experiences in other Latin American countries, evaluating their effectiveness against OECD international standards, especially those derived from the BEPS project and the CRS information exchange mechanism. The analysis identifies structural weaknesses in tax enforcement, the control of cross-border transactions, and interinstitutional coordination in Colombia, which facilitate base erosion and profit shifting. It also highlights that several countries in the region have strengthened fiscal transparency and anti-avoidance measures through international standards and automatic exchange of information mechanisms. Consequently, the adoption of OECD/BEPS standards, the technical and technological strengthening of the tax administration, and greater international cooperation are proposed in order to improve the efficiency, equity, and sustainability of the Colombian tax system.