El presente artículo analiza el marco normativo del teletrabajo. En ese sentido, abordamos diversas definiciones en esa materia hasta establecer la definición y formalidades exigidas en base a nuestra legislación. Reflexionaremos respecto a la problemática que el teletrabajo pretende solucionar y así establecer si contamos con normas mínimas que permitan una utilización conforme a nuestros derechos laborales o si estamos ante una regulación deficiente en lo relacionado a la seguridad y salud en el trabajo y la inspección laboral, motivo por el cual proponemos algunas alternativas de solución frente a las deficiencias comentadas.

This article pretends to explain a problematic that must be analyzed from two perspectives, Labor and Tax law; thereby it will provide adequate solutions. Therefore, the authors will board the problematic of labor migration specifically geared to the hiring of foreign workers and its taxations methods. Furthermore, the authors will explain that the determination of the condition of domiciled or not of the foreigner, is not sufficient with the analysis of the internal tax laws; in some cases it is also necessary to analyze international standards that favor the taxpayer.

This article analyzes the regulatory framework of teleworking. In that sense, we approach different definitions to finally establish the definition and formalities required according to our legislation. We will reflect about the problems that telework pretends to solve, so we can establish then if we have the minimum standards that allows the use according to our labor rights or whether there is a poor regulation in relation to safety and health at work and labor inspections, for that reason we propose some alternatives solutions for above mentioned deficiencies.

El presente artículo pretende exponer una problemática que debe ser analizada desde dos ramas del Derecho, tanto desde la perspectiva laboral como desde la tributaria, para de esa forma brindar soluciones idóneas. En ese sentido, los autores abordarán la problemática de la migración laboral concretamente en torno a la contratación de trabajadores extranjeros y la forma de tributación de los mismos; asimismo, explicarán que, para determinar la condición de domiciliado o no del extranjero, se deberá entrar en un análisis no solo en base a las normas tributarias internas, sino que también en determinados casos se deberá analizar normas internacionales que favorecen al contribuyente.

This article pretends to explain a problematic that must be analyzed from two perspectives, Labor and Tax law; thereby it will provide adequate solutions. Therefore, the authors will board the problematic of labor migration specifically geared to the hiring of foreign workers and its taxations methods. Furthermore, the authors will explain that the determination of the condition of domiciled or not of the foreigner, is not sufficient with the analysis of the internal tax laws; in some cases it is also necessary to analyze international standards that favor the taxpayer.

This article analyzes the regulatory framework of teleworking. In that sense, we approach different definitions to finally establish the definition and formalities required according to our legislation. We will reflect about the problems that telework pretends to solve, so we can establish then if we have the minimum standards that allows the use according to our labor rights or whether there is a poor regulation in relation to safety and health at work and labor inspections, for that reason we propose some alternatives solutions for above mentioned deficiencies.