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Planeación tributaria internacional: conceptos

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Planeación tributaria internacional: conceptos

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Conceptos clave para ordenar

Created by

Isabel Vasquez
Isabel Vasquez
Colombia

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Planeación tributaria internacional: conceptos
 

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Planeación tributaria internacional: conceptosOnline version

Conceptos clave para ordenar

by Isabel Vasquez
1

Situación en la cual dos Estados ejercen su potestad tributaria sobre la misma renta o sujeto, generando gravámenes en distintos territorios.

  
  
2

Conjunto de prácticas que buscan reducir la carga tributaria por medio de estructuras y estrategias legales, evitando el uso indebido de la normativa y sin incurrir en fraude.

  
  
3

Acciones ilícitas para ocultar o falsear información y evitar el pago de tributos, atentando contra la justicia fiscal y la recaudación pública.

  
  
4

Principio que exige que las operaciones y estructuras reflejen actividad real, riesgos y valor generado en la jurisdicción declarada.

  
  
5

Disciplina que combina libertad empresarial y deber de contribuir, buscando la estructura óptima dentro de la ley, con mirada a la sostenibilidad y la equidad.

     
  
  
6

Esquemas que distribuyen la potestad tributaria entre Estado de fuente y Estado de residencia, estableciendo reglas para evitar la doble imposición.

                 
  
  
  
  
  
  
7

Plan de acción internacional para combatir la erosión de la base imponible y el traslado de beneficios entre jurisdicciones.

              
  
  
  
  
  
8

Mecanismo de cooperación entre países para intercambiar datos fiscales, con modalidades a pedido, automático o espontáneo.

        
  
  
  
 
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