Colombian Tax Bill – Significant Economic Presence
Colombian Tax Bill – Significant Economic Presence
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Gravar la economía digital es un desafío desde el punto de vista político y económico. Desde hace mucho tiempo se ha debatido que los impuestos sobre la renta deberían recaudarse allí donde se crea valor. El presente artículo pretende explicar por qué la presencia económica significativa no es un factor de creación de valor. Además, teniendo en cuenta que las reglas actuales de nexo y precios de transferencia se basan en la presencia física, el artículo explora los puntos críticos de la implementación de un impuesto unilateral a la renta en la economía digital a la luz del derecho de los tratados tributarios internacionales.
La fiscalización de la economía digital es un reto tanto desde el punto de vista político como económico. Desde hace tiempo se ha discutido que los impuestos sobre la renta deben ser recaudados en donde el valor ha sido creado. El presente artículo intenta explicar por qué la presencia económica significativa no es un factor de creación de valor. Asimismo, teniendo en cuenta que las actuales reglas de nexo y precios de transferencia están basados en presencia física, el artículo explora los puntos críticos de la implementación unilateral de un impuesto de renta sobre la economía digital a la luz del derecho fiscal internacional.
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