Plusvalias internacionales

El art. 13 del Modelo OCDE establece que las ganancias derivadas de la enajenación de bienes se someten sólo a tributación en el Estado de residencia del transmitente. Pero esta regla general quiebra respecto de determinados bienes. La potestad tributaria para gravar las plusvalias depende del bien del que deriven las ganancias.

En el caso de ganancias obtenidas por un residente de un Estado por la enajenación de bienes inmuebles situados en el otro Estado, será este último el que tenga la potestad para gravar la ganancia de capital. Por ejemplo, si un residente en Francia obtiene una ganancia por la venta de un inmueble situado en España, la ganancia se someterá a tributación en España al tipo del 18%, desde 1-1-2007.

Las ganancias derivadas de la enajenación de bienes que no sean inmuebles que formen parte del activo de un E.P. o base fija se someten a gravamen en el Estado donde este ese E.P. o base fija. Sino hay E.P o base fija, se gravarán en el Estado de residencia del transmitente.

Las ganancias por la enajenación de buques o aeronaves sólo se sujetará a tributación en el Estado donde esté situada la sede de dirección efectiva de la empresa.

Y aquí viene la regla general. Las ganancias derivadas de la enajenación de cualquier otra clase de bienes (como acciones, bonos, obligaciones y otros títulos), sólo pueden someterse a imposición en el Estado en que resida el transmitente Por ejemplo, en la venta de acciones de empresa española por residente en Alemania, la plusvalía estará exenta en España. Pero en el caso de algunos Convenios, se ha establecido algunas limitaciones. Por ejemplo, en el Convenio de España con Argentina, Irlanda y México, se establece al menos una participación de al menos el 25% del capital, y en el Convenio con Estados Unidos permite gravar al Estado de residencia de la empresa transmitida si se cumplen ciertos requisitos, incluyendo ese 25% del capital citado antes.

Un tema interesante es distinguir un incremento o disminución de ganancias respecto a los dividendos en el caso de disolución y liquidación de una filial, aunque tengan su origen en beneficio no distribuido. Para el Convenio España/Alemania parece que se trata de una ganancia patrimonial.

Report about paying taxes in the world

Tax reforms that make it easier for firms to pay taxes can increase government revenues by broadening the tax base, says a new report launched today by the World Bank, IFC, and PricewaterhouseCoopers. Paying Taxes 2008, the second report in an annual series on tax systems, covers 178 countries worldwide. The report concludes that there is a win-win opportunity for governments and firms if governments simplify tax systems, ease the compliance cost on business, and reduce tax rates.

This year, 31 economies improved their business tax systems, and 65 have done so over the past three years. Bulgaria was the top reformer, and Turkey was runner-up. While reducing corporate income tax was the most popular reform, implemented in 27 economies worldwide, many countries have reduced the compliance burden by simplifying or eliminating other business taxes. Countries in Eastern Europe and Central Asia had the most reforms in 2006 and 2007, but tax rates remain highest there and in Africa. The compliance burden is highest in Latin America and in Eastern Europe and Central Asia.

“Reducing the tax burden was the second most popular reform of the business regulatory environment this year. Despite previous reluctance to reduce tax burdens for fear of cutting government revenues, some governments that have implemented tax reform have reaped the benefit of higher investment and economic growth,” said Rita Ramalho, coauthor of the report and tax specialist with the World Bank–IFC Doing Business project. “Economies with a lower business tax burden also have more new firms entering the market.”

The case of Egypt is instructive. Two years ago it implemented major tax reforms, which included reducing the corporate income tax rate by almost half. This has increased the government’s tax base and revenues.

This year the top 10 economies for ease of paying taxes are, in order, Maldives, Singapore, Hong Kong (China), United Arab Emirates, Oman, Ireland, Saudi Arabia, Kuwait, New Zealand, and Kiribati. The 10 economies where it is most difficult are, from 169 to 178, Panama, Jamaica, Mauritania, Bolivia, the Gambia, Venezuela, the Central African Republic, the Republic of Congo, Ukraine, and Belarus.

Complying with administrative tax requirements remains a real burden for business. Globally, on average, a company spends almost two months a year complying with tax regulations—15 days for corporate income taxes, 21 for labor taxes and contributions, and 21 for consumption taxes. However, there are wide variations between countries. For example, it takes 105 days to comply with consumption taxes in Azerbaijan but only one day in Switzerland.

The study allows direct comparison of tax systems from around the world. It shows how businesses are affected not only by tax rates, but also by the procedural burden of compliance. The report focuses on the number of tax payments made, the time it takes to comply, and the cost of taxes, which is measured by the total tax rate. The total tax rate covers five types of taxes that firms pay: profit, social, property, turnover, and other taxes, such as municipal fees and fuel taxes. The steps, time, and cost indicators are used to determine the overall ease of paying taxes.

Compliance issues can significantly affect the overall ranking, either counteracting the benefit of a low tax rate or mitigating the impact of a high tax rates. Scandinavian countries, while known for high taxes, do well on the ease of paying taxes because of a low compliance burden.

The report calls on businesses to play a strategic part in reform. Susan Symons, coauthor of Paying Taxes 2008 and tax partner at PricewaterhouseCoopers LLP, said, “Businesses need to be more upfront in revealing their total tax contributions, to help governments assess their real economic footprint. More and better information about the taxes paid and the cost of compliance is essential to understanding how tax systems affect businesses. It is clear that governments need to look across all taxes when considering reform. We hope the new information on the ranking system for ease of paying taxes in this year’s report will help focus public debate on where reform efforts are most effective. Ultimately, this will give business more confidence and willingness to invest.”

The European Union illustrates how widely tax systems vary. Three countries are in the top 15 of ease of paying taxes: Ireland (6), the United Kingdom (12), and Denmark (13). But three others rank in the bottom third globally: Poland (125), Hungary (127), and Romania (134). The overall rankings for the EU on ease of paying taxes are, in order, Ireland, the United Kingdom, Denmark, Luxembourg, Latvia, Estonia, the Netherlands, Sweden, Slovenia, Belgium, Portugal, Germany, Lithuania, Austria, France, Finland, Greece, Bulgaria, Spain, the Czech Republic, Italy, the Slovak Republic, Poland, Hungary, and Romania.

The findings demonstrate that when considering reform, governments need to look at all taxes paid by companies. Corporate income tax is only a part of the story, accounting for only 37 percent of the total tax rate, 26 percent of the number of hours spent on tax compliance, and 12 percent of the number of tax payments. Labor taxes and contributions add significantly to the tax cost in some countries and also to the compliance obligations.

For more information or a copy of the report, please visit: www.doingbusiness.org/taxes

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More information:

http://www.jpa-iac.com/en/
http://www.braxton-co.com/en/
http://www.tax-international.com
http://www.braxton-group.com

The Costs of International Tax Cooperation

Tsilly Dagan (Bar-Ilan University) published this 2002 article at Michigan Law and Economics Research Paper No. 02-007; and U of Michigan Law, Public Law Research Paper No. 13

Here is theAbstract:

This Article discusses the three levels of international tax (the unilateral, the bilateral and the multilateral). It describes the seemingly appealing arguments (based on cooperation) advocating neutrality, double taxation prevention, and harmonization. A closer look at these arguments, however, reveals that pursuing these goals often brings about completely different and sometimes undesirable results. While acknowledging the potential benefits of inter-nation cooperation for some, this article highlights the (sometimes hidden) costs of such cooperation for others. Thus, domestic interest groups tend to win or lose from adopting an (elusive) cooperative strategy as the unilateral mechanisms of their countries; developing countries tend systematically to lose tax revenue when they enter into the (more cooperative and thus seemingly benign) bilateral treaty regime; finally, the emerging multilateral regime, promoted as an all-benefiting cooperative strategy, also creates potential losers both among and within nations.

Based on this analysis, the paper argues that cooperation serves as a useful rhetorical tool that supports a certain contingent policy choice, but obscures other, potentially important, considerations and alternatives. Identifying the winners and losers of cooperative policies is necessary in order to evaluate such polices. Cooperation cannot be and is not the ultimate goal in international tax policy.

Available at SSRN: http://ssrn.com/abstract=315373 or DOI: 10.2139/ssrn.315373

This Blog/Web Site ("Blog") does not to provide specific legal advice, it is for educational purposes only. This Blog is made available by the international adviser, lawyer or law firm for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice.
The Blog does not constitute legal advice and is not a substitute for competent legal advice from a licensed attorney in your state. Any comment posted on the Blog can be read by any Blog visitor; do not post confidential or sensitive information. Any links from another site to the Blog are beyond the control of us.
By using this blog site you understand that there is no attorney client relationship between you and the Blog.
The Blog should not be used as a substitute for competent legal advice from a licensed professional adviser or lawyer in your country.
Our firm and do not convey their approval, support or any relationship to any site or organization. The use of this Blog does not implicitly or explicitly convey any warranties or representations as to the accuracy of the information contained herein.
This Blog has created this privacy statement in order to demonstrate our firm commitment to privacy. The following discloses the information gathering and dissemination practices for this Blog.
This Blog takes your privacy very seriously. Our customers told us they want to see clear, easy-to-read information about our privacy commitments and policies. We have made our privacy policies easier to find and easier to read. And we're listening. We welcome your questions and feedback on our privacy policies, and invite you to contact us with your thoughts.
Customer Privacy Controls and Choices:• You can review and correct your Personal Information collected by us. • You can limit certain types of solicitation communications from AT&T, including marketing contacts made via telephone, e-mail and text messaging. • We will provide you with notice of changes to this policy.
Our privacy commitments are fundamental to the way we do business every day. These apply to everyone who has a relationship with this Blog and visitors. • We will protect your privacy and keep your personal information safe. We use powerful encryption and other security safeguards to protect customer data, when available. • We will not sell your personal information to anyone, for any purpose. Period. • We will fully disclose our privacy policies in plain language, and make our policies easily accessible to you. • We will notify you of any revisions to our privacy policy, in advance. No surprises. • You have choices about how this Blog uses your information for marketing purposes. Customers are in control.
This Privacy Policy identifies and describes the way This Blog uses and protects the information we collect about visitors. All use of this Blog is subject to this Privacy Policy.
Use of Location Information • When your wireless device is on, it sends periodic signals to the nearest cell site. We use that information to provide your wireless services; • You can use your wireless device to obtain a wide array of services based on the approximate location of the device, referred to as Location Based Services, or LBS. The information you receive in connection with your use of LBS may include advertisements related to your request and your location;
Online Activity Tracking and Advertising• We collect information about your activity on this Blog for a number of purposes using technologies such as cookies, Web beacons, widgets and server log files. • We and our advertising partners use that information, as well as other information they have or we may have, to help tailor the ads you see on our sites and to help make decisions about ads you see on other sites.
The Information We Collect, How We Collect It, And How We Use It
We collect different types of personal and other information based on your use of our products and services and our business relationship with you. Some examples include: • Contact Information that allows us to communicate with you -- including your name, address, telephone number, and e-mail address; • Equipment, Performance, Site Usage, Viewing and other Technical Information about your use of our network, services, products or Web sites.
We collect information in 2 primary ways:• You give it to us when you register to provide comments; • We collect it automatically when you visit our Blog.
We use the information we collect in a variety of ways, including to: • Provide you with the best visitor experience possible; • Deliver customized content that may be of interest to you; • Address network integrity and security issues; • Investigate, prevent or take action regarding illegal activities, violations of our Terms of Service or Acceptable Use Policies; and • For local directory and directory assistance purposes.
Aggregate or Anonymous Information:
We may share aggregate or anonymous information in various formats with trusted entities’ only for purposes such as: • Our knowledge, and offer of information that may be of interest to you; • Universities, laboratories and other entities that conduct scientific research; and • Media research companies for general information only.