About income obtained abroad by the management bodies of companies domiciled in the country

• Autor: Tartarini Tamburini, Tulio
• 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/24024
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24024
• Nivel de acceso: acceso abierto
• Materia: Source of income; Personal services income; Management bodies; Non-resident; Foreign tax credit; Double taxation; Fuente de la renta; Renta por servicios personales; No domiciliados; Órganos administrativos; Crédito por impuestos pagados en el exterior; Doble tributación

This article addresses the treatment of income obtained by directors, members of boards and management bodies of companies domiciled in the country. The particular source rule that our Income Tax Law contemplates for said subjects, when they act abroad in the exercise of their functions, is analyzed. In the first place, the origins of the provision and the reasons that would have been had to broaden the connection criterion are addressed. Then, its scope of application is revised, with emphasis on the subjects and incomes included, and the unwanted situations that fall within its scope of incidence. Finally, the double taxation problems that the provision generates are comment, discussing some legal formulas that could be used to mitigate them.