Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578

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This essay is based on the following hypothesis. Decision 578 of the Regime to Avoid Double Taxation and Prevent Tax Evasion of the Andean Community of Nations has lost competitiveness compared to other treaties signed by the Community members with third party states. This loss of competitiveness pu...

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Detalles Bibliográficos
Autor: Ordoñez, Pablo
Formato: artículo
Fecha de Publicación:2021
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/24029
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24029
Nivel de acceso:acceso abierto
Materia:Bolivia
Andean Community of Nations
International Taxation
Decision 578
Presumptive Dividend
Comunidad Andina
Tributación Internacional
Decisión 578
Dividendo Presunto
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spelling Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578Tributación Comunitaria Andina. Análisis del Régimen Boliviano del Dividendo Presunto en el contexto de la Decisión 578Ordoñez, PabloBoliviaAndean Community of NationsInternational TaxationDecision 578Presumptive DividendBoliviaComunidad AndinaTributación InternacionalDecisión 578Dividendo PresuntoThis essay is based on the following hypothesis. Decision 578 of the Regime to Avoid Double Taxation and Prevent Tax Evasion of the Andean Community of Nations has lost competitiveness compared to other treaties signed by the Community members with third party states. This loss of competitiveness puts Andean Community companies at a tax disadvantage while creating a disincentive for integration. To test the hypothesis, the author carries out a contrast analysis applying the Bolivian branch tax to two cases: a branch of a Peruvian company and a branch of a Spanish company, concluding that, because of the application of Decision 578, the taxation of a Spanish branch would be more competitive compared to the taxation of a Peruvian branch. All the above suggests the need for adjustments in Decision 578.El presente ensayo parte de la siguiente hipótesis: la Decisión 578 de la Comunidad Andina de Naciones sobre el Régimen para Evitar la Doble Tributación y Prevenir la Evasión Fiscal, ha perdido competitividad respecto otros convenios bilaterales firmados por los miembros de la Comunidad con terceros estados, poniendo en desventaja tributaria a las empresas comunitarias y generando un desincentivo para la integración. Para comprobar la hipótesis, se realiza un análisis de contraste aplicando el régimen tributario boliviano para sucursales a dos supuestos: una sucursal de una empresa peruana, y una sucursal de una empresa española. El análisis permite concluir que, como consecuencia de la aplicación de la Decisión 578, la tributación de una sucursal española sería más competitiva respecto la tributación de una sucursal peruana, lo que insinúa la necesidad de ajustes en la Decisión.Pontificia Universidad Católica del Perú2021-08-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24029Derecho & Sociedad; No. 56 (2021): Derecho Tributario; 1-25Derecho & Sociedad; Núm. 56 (2021): Derecho Tributario; 1-252521-599X2079-3634reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24029/22829info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/240292024-02-12T16:02:05Z
dc.title.none.fl_str_mv Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
Tributación Comunitaria Andina. Análisis del Régimen Boliviano del Dividendo Presunto en el contexto de la Decisión 578
title Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
spellingShingle Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
Ordoñez, Pablo
Bolivia
Andean Community of Nations
International Taxation
Decision 578
Presumptive Dividend
Bolivia
Comunidad Andina
Tributación Internacional
Decisión 578
Dividendo Presunto
title_short Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
title_full Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
title_fullStr Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
title_full_unstemmed Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
title_sort Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
dc.creator.none.fl_str_mv Ordoñez, Pablo
author Ordoñez, Pablo
author_facet Ordoñez, Pablo
author_role author
dc.subject.none.fl_str_mv Bolivia
Andean Community of Nations
International Taxation
Decision 578
Presumptive Dividend
Bolivia
Comunidad Andina
Tributación Internacional
Decisión 578
Dividendo Presunto
topic Bolivia
Andean Community of Nations
International Taxation
Decision 578
Presumptive Dividend
Bolivia
Comunidad Andina
Tributación Internacional
Decisión 578
Dividendo Presunto
description This essay is based on the following hypothesis. Decision 578 of the Regime to Avoid Double Taxation and Prevent Tax Evasion of the Andean Community of Nations has lost competitiveness compared to other treaties signed by the Community members with third party states. This loss of competitiveness puts Andean Community companies at a tax disadvantage while creating a disincentive for integration. To test the hypothesis, the author carries out a contrast analysis applying the Bolivian branch tax to two cases: a branch of a Peruvian company and a branch of a Spanish company, concluding that, because of the application of Decision 578, the taxation of a Spanish branch would be more competitive compared to the taxation of a Peruvian branch. All the above suggests the need for adjustments in Decision 578.
publishDate 2021
dc.date.none.fl_str_mv 2021-08-03
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24029
url http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24029
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24029/22829
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv Derecho & Sociedad; No. 56 (2021): Derecho Tributario; 1-25
Derecho & Sociedad; Núm. 56 (2021): Derecho Tributario; 1-25
2521-599X
2079-3634
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.088951
Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
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