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

• 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:revistaspuc:article/24029
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24029
• Nivel de acceso: acceso abierto
• Materia: Bolivia; Comunidad Andina; Tributación Internacional; Decisión 578; Dividendo Presunto; Andean Community of Nations; International Taxation; Decision 578; Presumptive Dividend

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.