Tributacion de los Dividendos

El articulo 10 del Modelo OCDE se ocupa de los mismos, y en ello los Convenios suelen seguir su principio fundamental: el criterio de tributación compartida entre el Estado de la fuente (en el que esta la entidad que los distribuye) y el Estado donde reside el que los percibe (el accionista).

Se establece que el Estado de la fuente no podrá gravar los dividendos más allá de:
a) 5% del importe bruto de los dividendos si el beneficiario efectivo ("beneficial owner") es una empresa que posea directamente el 25% del capital de la empresa que paga el dividendo. Este 25% puede ser modificado. España lo mantiene en términos generales, con excepciones: Filipinas (10%), Austria, Dinamarca, Paises Bajos, Portugal, Suecia y Túnez (todos ellos en el 50%). Se utiliza el concepto de beneficiario efectivo para evitar que, si este es residente en otro país diferente de los Estados Contratantes, el convenio pueda ser invocado.

b) 15% del importe bruto de los dividendos en todos los demás casos.

En los Convenios de Doble Imposición suscritos por España se sigue también un régimen de tributación compartida respecto a los dividendos, en el sentido de que los mismos pueden gravarse en el Estado de residencia del perceptor, y en el Estado de donde los dividendos proceden, si bien, en este caso, a un tipo limitado que generalmente se cifra en el 15%.

Por tanto, cuando un residente de un Estado que tenga suscrito Convenio con España perciba dividendos de una entidad española, los mismos podrán someterse a tributación en España al tipo limitado previsto en el Convenio (generalmente el 15%).

En el caso de que quien reciba los dividendos sea una sociedad, el art. 10 es especial y tiene preferencia sobre el art. 10 (rendimientos empresariales). Por otro lado, si dicha sociedad tuviera un E.P. en el Estado de la fuente, la regulación a aplicar sería la interna de este Estado, gravándose no sobre el importe bruto del dividendo, sino sobre el beneficio neto, de forma similar al previsto para sus propias sociedades residentes.

En el caso de que el accionista fuera un profesional, con base fija (ver el art. 14),se aplicaría también la legislación fiscal del Estado de la fuente, sobre el beneficio neto.

Actividades profesionales con Convenio

Beneficios de las actividades profesionales en el caso de existir Convenio de Doble Imposición

Queda reflejado en el art. 14 del Modelo de Convenios.

Como regla general los Convenios atribuyen la potestad para gravar las rentas derivadas del ejercicio de actividades profesionales independientes al Estado de residencia de la persona que realiza la actividad. Es decir, los servicios profesionales sólo pueden someterse a tributación en el Estado de Residencia. No obstante, dichos rendimientos pueden ser sometidos a imposición en el Estado en que se realiza la actividad cuando se disponga de una "base fija" (en paralelo a los E.P. de las actividades empresariales, pero no siempre con tratamiento fiscal semejante) para el ejercicio de la misma. La solución, pues, es muy similar al caso de las actividades empresariales.

Dentro de actividades profesionales se comprenden especialmente las actividades independientes (es decir, sin sueldo) de carácter científico, literario, artístico, educativo o pedagógico, así como las actividades independientes de médicos, abogados, ingenieros, arquitectos, odontólogos y contables. No se aplica a Consejeros, Artistas y Deportistas, porque tienen sus propias reglas dentro del Modelo de Convenios.

Los Modelos de Convenios OCDE y ONU consideran profesional tanto a las personas físicas como jurídicas. No es el caso del Modelo EEUU, que considera a las empresas profesionales como realizadoras de actividades empresariales.

Base fija significa todo centro de actividad que presente caracteristicas de fijeza o permanencia. Debe disponer de un lugr de trabajo, y durante un largo tiempo, o no será considerado base fija. Debe prestar sus servicios habitualmente en el territorio donde tiene la base fija. Tiene un caracter amplio, que no siempre coincide con el del E.P. Por ejemplo, no se considera que tiene base fija por el hecho de que un profesional tenga en otro Estado un agente con poderes para firmar, a diferencia de lo que ocurre con el E.P.

Algunos Convenios contienen reglas especiales como los de Argentina (se grava un 10% máximo, exista o no base fija) Brasil, Dinamarca, Canadá y Suecia. En estos últimos habrá gravamen aunque no haya base fija si el profesional está más de 183 días durante el año fiscal.

Para determinar las rentas imputables a la base fija se debe aplicar una contabilidad separada de la base fija, siendo deducibles los gastos incurridos por razón de la misma con independencia del lugar en el que se hubieran producido.

Transfer Pricing in Latin America discussion

In a recent discussion, PricewaterhouseCoopers' John Salerno joined the editors of Practical Latin American Tax Strategies to talk with ADM's Robert Frable and Sony's Marc Lewis about their tax operations in Latin America, their new procedures for dealing with FIN 48 and transfer pricing procedures. Following is and excerpt from the interview with Marc Lewis, the second in a series of excerpts from that exclusive interview:

Strategies: You had mentioned earlier some of the benefits of taking a regional approach to managing the Latin American tax burden. Is there anything specifically that you have been doing within your company to regionalize the approach to tax planning?

Lewis: Transfer pricing is probably a good way to illustrate a regional approach. It is important for a company to be consistent about its transfer pricing both regionally and globally, and I think it is important for many reasons. A regional approach is a good approach for transfer pricing because it forces you to look at things on a 50,000 foot level in the Americas, for instance. There are requirements now in pretty much every country, and you ask yourself, if I’ve got limited resources in my department, how am I going to tackle this kind of project.

From http://practicaltaxstrategies.blogspot.com/

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More information:

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

Transparency and Trust, by Freedman

Judith Freedman (from Oxford University) has posted Financial and Tax Accounting: Transparency and Truth, in Tax and Corporate Governance (Springer, 2008), on SSRN. Here is the abstract:

In the USA there have been calls for greater conformity between the rules producing tax accounts and those used for financial reporting purposes. A number of benefits are claimed for this so-called 'book-tax conformity', including reduced compliance costs and better opportunities for monitoring. In Europe, the debate around use of the financial accounts for tax purposes has arisen from a different conceptual starting point as well as differences in surrounding circumstances. Linkage between tax and financial accounts is common in Europe, although it takes varying forms. This does not result in complete book-tax conformity, however, and recent developments in accounting may be increasing divergence rather than reducing it. Despite the strong arguments in favour of conformity, there are also good reasons for some divergences, meaning that the most likely outcome in any system, whatever the starting point, is partial convergence. The problem with a hybrid outcome of this kind is that, at the point of divergence, there can be conceptual confusion and difficulties in integrating and managing two conceptually very different rule systems. Clarity of the relationship between the rules and improved accounting disclosure requirements might be more important than convergence, and might be achieved with less distortion to either tax or financial accounting. The current UK position is used to illustrate these points.

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.

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The Blog should not be used as a substitute for competent legal advice from a licensed professional adviser or lawyer in your country.

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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.

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• When your wireless device is on, it sends periodic signals to the nearest cell site. We use that information to provide your wireless services;
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