Jurisdicciones cooperadoras para la transparencia fiscal
Author | Gabriel Gotlib |
Date | 28 February 2014 |
Published date | 28 February 2014 |
Law Firm | Marval O'Farrell Mairal |
El artículo incorporado a continuación del artículo 21 del Decreto Reglamentario de la Ley de Impuesto a las Ganancias establece un listado taxativo de países considerados de baja o nula tributación. El Decreto N° 589/2013, publicado en el Boletín Oficial el 27 de mayo de 2013, modificó esta disposición y establece que a todos los efectos previstos en la ley y en el reglamento, toda referencia efectuada a ‘países de baja o nula tributación’, deberá entenderse efectuada a países no considerados ‘cooperadores a los fines de la transparencia fiscal’.
Se consideran países, dominios, jurisdicciones, territorios, estados asociados o regímenes tributarios especiales cooperadores a los fines de la transparencia fiscal, aquellos que suscriban con la República Argentina un acuerdo de intercambio de información en materia tributaria o un convenio para evitar la doble imposición internacional con cláusula de intercambio de información amplio, siempre que se cumplimente el efectivo intercambio de información.
La consideración como país cooperador a los fines de la transparencia fiscal podrá ser reconocida también, en la medida en que el gobierno respectivo haya iniciado con la República Argentina las negociaciones necesarias a los fines de suscribir un acuerdo de intercambio de información en materia tributaria o un convenio para evitar la doble imposición internacional con cláusula de intercambio de información amplio.
Se facultó a la AFIP a dictar el listado de los países, dominios, jurisdicciones, territorios, estados asociados y regímenes tributarios especiales considerados cooperadores a los fines de la transparencia fiscal, y publicarlo en su sitio “web”. Si bien el Decreto establece que sus disposiciones entrarían en vigencia al momento de su publicación, son aplicadas a partir de la publicación de la AFIP de este listado. El listado se...
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