4 Nov 2003

Arbitraje para los conflictos de doble imposición

Un comité arbitral en la UE tomará una decisión, como máximo en 6 mese, sobre los conflictos entre empresas y Haciendas estatales, relacionados con la doble imposición por operaciones intracomunitarias. Se trata de conflictos que los propios Estados no han podido resolver (sino, no es necesario el arbitraje), generalmente no se resuelven porque dichos Estados no dan su brazo a torcer, y acaban “pagando el pato” el contribuyente, pagando dos veces. Las Haciendas más “duras” tradcionalmente con las empresas en precios de transferencia son las de Francia, Alemania y Reino Unido.

El convenio, aunque ha entrado en vigor el 1 de noviembre del 2003, nace con efectos retroactivos desde enero de 2000 para quince Estados de la UE. Con este convenio, se facilitará la eliminación de la doble imposición en el impuesto de sociedades por ajustes derivados en las relaciones comerciales o financieras entre empresas en la Unión Europea. De esta forma, muchas empresas verán reducida su carga fiscal y eliminará la litigiosidad en los tribunales ordinarios.
Para evitar lagunas, Anexo al convenio se ha estado trabajando, a instancias de la Comisión Europea, en un código de conducta que lo desarrolle y que el Consejo de Ministros de Finanzas (Ecofin) tiene previsto aprobar a mediados de este mes.

El convenio y el código permiten acudir a un comité arbitral en caso de que una empresa multinacional tenga problemas con dos Haciendas estatales por los impuestos que paga a cada una de ellas, derivados de los beneficios de la matriz y sus filiales ubicadas en diferentes países.
Con el presente convenio, las empresas tendrán tres años para invocar el convenio desde el momento en que surja este tipo de problemas. Una vez invocado, se da otro plazo de dos años a las administraciones tributarias para que se pongan de acuerdo y solucionen las discrepancias sobre los beneficios de la empresa. Si en esos dos años no hay acuerdo se activa el comité arbitral que tendrá seis meses para decidir. Por tanto, en un plazo máximo de seis años, cualquier conflicto sobre doble imposición en precios de transferencia se habrá resuelto. Una clara mejora sobre lo actual. Acudir a los tribunales ordinarios (económico-administrativos) supone, en la práctica, dejar en vía muerta el asunto. Sólo los de primera instancia resuelven con un plazo medio de tres años. Si llega a instancias superiores, puede durar décadas, algo que ya ha pasado.

13 Jun 2003

Cross-border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, and Opportunities

Anthony C. Infanti (University of Pittsburgh) published "Cross-border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, and Opportunities".

Here is the Abstract:

During the past decade, there has been a surge in outsourcing by businesses both in the United States and abroad. In the face of this surge in outsourcing as well as the trend toward outsourcing activities that come closer and closer to a business' "core," some commentators have underscored the need for businesses to make an educated decision about whether and what to outsource.

This article, which, as its title indicates, is particularly concerned with cross-border outsourcing, is written in the same vein. It provides a non-exhaustive examination of the myriad of circumstances under which a decision to outsource the provision of goods or the performance of services to a foreign provider can affect the application of the U.S. international tax regime to the outsourcing business.

The purpose of this article is to foster greater awareness of the sometimes dissonant tax aspects of cross-border outsourcing and thereby impel businesses and their legal advisors to take a more holistic view of the decision to outsource - a view that encompasses not only the potential business benefits and detriments of a decision to outsource, but also the potential tax benefits and detriments of such a decision.

Available at SSRN: http://ssrn.com/abstract=398680 or DOI: 10.2139/ssrn.398680



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11 Feb 2003

Deducción del IVA español en Sociedades Holding

En el caso de una sociedad "Holding" con acciones en varias sociedades en España, que abre oficina en España para realizar funciones de apoyo a la Sede Central, y en que los gastos de dicha oficina serán reembolsados por la sede central, y cuando en ningún caso se prestan servicios a terceros, la La Dirección General de Tributos (DGT) de España, en una Consulta Vinculante de enero del 2003, establece la imposibilidad de deducirse el IVA soportado de dichos gastos.

Las operaciones de apoyo que se van a realizar por parte de la oficina que la consultante va a abrir en el territorio de aplicación del Impuesto no suponen prestación de servicios alguna a los efectos del IVA, de acuerdo con la DGT. No es óbice para ello el hecho de que la sede central de la consultante transfiera los fondos necesarios para financiar los gastos en que incurra la referida oficina.

Teniendo en cuenta la Jurisprudencia dictada por el Tribunal de Justicia de las Comunidades Europeas en relación con las sociedades “holding” y su derecho a deducir el IVA soportado, así como la consideración que ha efectuado de la percepción de dividendos como supuesto "no comprendido dentro del ámbito de aplicación del IVA", parece que hay que concluir que el IVA soportado de los bienes y servicios adquiridos a través de la oficina para el desarrollo de actividades que no impliquen una participación directa o indirecta en la actividad de las entidades participadas, no es deducible para la sociedad holding.