The Taxation of Capital Gains in Double Tax Convention Models

• Autor: Soler Roch, María Teresa
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/12586
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12586
• Nivel de acceso: acceso abierto
• Materia: Fiscalidad internacional; Convenios de doble imposición; Ganancias de capital; Reglas de atribución; Impuestos de salida; International taxation; Double tax convention; Capital gains; Allocation rules; Exit taxes

The article deals with the taxation of capital gains in cross-border situations, according to the relevant provision in the different Model Conventions (OECD, UN, and US). Following an introduction to the topic, the article analyzes the concept of capital gains, as well as the allocation rules applicable to gains derived from the alienation of different type of assets, including specific anti-abuse provisions and a final reference to the exit taxes.