Doble imposición internacional: actualización de documentos OCDE
Published date | 30 November 2010 |
Author | Gabriel Gotlib |
Date | 30 November 2010 |
Law Firm | Marval O'Farrell Mairal |
Con el objetivo de estimular el comercio y las inversiones trasnacionales, ya desde principios del siglo XX los países vienen trabajando en la elaboración y perfeccionamiento de convenios para evitar la doble imposición internacional. El punto central en un convenio de este tipo radica en el problema que se origina cuando la misma renta o el mismo capital resulta gravado tanto por el país de residencia del contribuyente, como así también por el país de origen de dicha renta o capital. En este sentido, los convenios para evitar la doble imposición internacional suelen restringir la aplicación de leyes domésticas de uno de los estados-parte, ya sea que ese estado actúe como estado de origen, o como estado de residencia.
La gran mayoría de los convenios para evitar la doble imposición internacional se basan en el Modelo de Convenio elaborado por la Organización para la Cooperación y el Desarrollo Económico. Generalmente, este Modelo de Convenio es utilizado tanto por los países miembros de la Organización para la Cooperación y el Desarrollo Económico como por aquellos que no lo son, para la negociación, aplicación e interpretación de sus convenios bilaterales para evitar la doble imposición.
El Modelo de Convenio ha sido objeto de diversas actualizaciones. A la fecha, fue actualizado en 1992, 1994, 1995, 1997, 2000, 2003, 2005, 2008 y, más recientemente, en el año 2010.
Este año, la Organización para la Cooperación y el Desarrollo Económico también aprobó las versiones “2010” de sus documentos “Transfer Pricing Guidelines” (Directrices sobre precios de transferencia) y “Report on the Attribution of Profits to Permanent Establishments” (Informe sobre la atribución de beneficios empresariales a establecimientos permanentes).
Los cambios más significativos de la reciente actualización al Modelo de Convenio incluyen:
(i) la sustitución del Artículo 7 (beneficios empresariales) y de su comentario, por un nuevo enfoque con relación a la atribución de ganancias a...
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