Impuesto a los Bienes Personales / ALADI
| Author | Walter C. Keiniger,Juan Pablo Rothschild |
| Published date | 12 September 2008 |
| Law Firm | Marval O'Farrell Mairal |
El 5 de agosto de 2008 se publicó en el Boletín Oficial la Nota Externa N° 5/2008 (la “Nota”) emitida por la Administración Federal de Ingresos Públicos (“AFIP”). En la Nota, la AFIP opina que las cuestiones impositivas no están alcanzadas por la cláusula de la nación más favorecida del Tratado de Montevideo de 1980 (el “Tratado”) que crea la ALADI o Asociación Latinoamericana de Integración.
Actualmente son miembros de la ALADI la Argentina, Colombia, Paraguay, Bolivia, Cuba, Perú, Brasil, Ecuador, Uruguay, Chile, México y Venezuela.
Según sus términos, la Nota incide sobre el cálculo del impuesto a los bienes personales (el “Impuesto”) de los residentes en ciertos países miembros de la ALADI, por sus tenencias o participaciones en sociedades constituidas en la Argentina.
La Ley del Impuesto establece que todas las personas físicas domiciliadas en la...
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