Some comments to the tax consequences arising from cross-border secondment of staff

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The objective of this article is to analyze, from a tax perspective some aspects arising from the secondment, such as the possible double residence of the employees assigned, the application of income tax on income from personal servicedependent on light model Convention for the Avoidance of Double...

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Detalles Bibliográficos
Autor: López Saldaña, Cesar
Formato: artículo
Fecha de Publicación:2016
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:revistaspuc:article/16373
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16373
Nivel de acceso:acceso abierto
Materia:Secondment
Tributario
Impuesto a la Renta
Doble Residencia
Asignación de Empleados
Tax
Income Tax
Double Residence
Allocation of Employees
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spelling Some comments to the tax consequences arising from cross-border secondment of staffAlgunos comentarios a las consecuencias tributarias derivadas del secondment transfronterizo de personalLópez Saldaña, CesarSecondmentTributarioImpuesto a la RentaDoble ResidenciaAsignación de EmpleadosSecondmentTaxIncome TaxDouble ResidenceAllocation of EmployeesThe objective of this article is to analyze, from a tax perspective some aspects arising from the secondment, such as the possible double residence of the employees assigned, the application of income tax on income from personal servicedependent on light model Convention for the Avoidance of Double Taxation of the Organization for Economic Cooperation and Development (“OECD CDI”) and the possible establishment of a permanent establishment by assigning employees to the State of destination.El objetivo del presente artículo es analizar, desde un punto de vista tributario, algunos aspectos derivados del secondment, tales como la posible doble residencia de los empleados asignados, la aplicación del Impuesto a la Renta sobre los ingresos derivados del servicio personal dependiente a la luz del Modelo del Convenio para Evitar la Doble Imposición de la Organización para la Cooperación y Desarrollo Económico (“CDI OCDE”) y la posible constitución de un establecimiento permanente por la asignación de empleados al Estado de destino.Pontificia Universidad Católica del Perú2016-02-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16373IUS ET VERITAS; Núm. 52 (2016); 102-1121995-2929reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16373/16778Derechos de autor 2017 IUS ET VERITAShttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistaspuc:article/163732017-04-11T00:15:19Z
dc.title.none.fl_str_mv Some comments to the tax consequences arising from cross-border secondment of staff
Algunos comentarios a las consecuencias tributarias derivadas del secondment transfronterizo de personal
title Some comments to the tax consequences arising from cross-border secondment of staff
spellingShingle Some comments to the tax consequences arising from cross-border secondment of staff
López Saldaña, Cesar
Secondment
Tributario
Impuesto a la Renta
Doble Residencia
Asignación de Empleados
Secondment
Tax
Income Tax
Double Residence
Allocation of Employees
title_short Some comments to the tax consequences arising from cross-border secondment of staff
title_full Some comments to the tax consequences arising from cross-border secondment of staff
title_fullStr Some comments to the tax consequences arising from cross-border secondment of staff
title_full_unstemmed Some comments to the tax consequences arising from cross-border secondment of staff
title_sort Some comments to the tax consequences arising from cross-border secondment of staff
dc.creator.none.fl_str_mv López Saldaña, Cesar
author López Saldaña, Cesar
author_facet López Saldaña, Cesar
author_role author
dc.subject.none.fl_str_mv Secondment
Tributario
Impuesto a la Renta
Doble Residencia
Asignación de Empleados
Secondment
Tax
Income Tax
Double Residence
Allocation of Employees
topic Secondment
Tributario
Impuesto a la Renta
Doble Residencia
Asignación de Empleados
Secondment
Tax
Income Tax
Double Residence
Allocation of Employees
description The objective of this article is to analyze, from a tax perspective some aspects arising from the secondment, such as the possible double residence of the employees assigned, the application of income tax on income from personal servicedependent on light model Convention for the Avoidance of Double Taxation of the Organization for Economic Cooperation and Development (“OECD CDI”) and the possible establishment of a permanent establishment by assigning employees to the State of destination.
publishDate 2016
dc.date.none.fl_str_mv 2016-02-07
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/iusetveritas/article/view/16373
url http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16373
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16373/16778
dc.rights.none.fl_str_mv Derechos de autor 2017 IUS ET VERITAS
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2017 IUS ET VERITAS
http://creativecommons.org/licenses/by/4.0
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 IUS ET VERITAS; Núm. 52 (2016); 102-112
1995-2929
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 12.8608675
Some comments to the tax consequences arising from cross-border secondment of staff
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