Presentación
Pages | 6-7 |
Page 6
La Comisión Fiscal Internacional del Colegio de Contadores Públicos de México, A.C. (CCPM), está integrada por profesionales expertos en temas de tributación de operaciones internacionales, y su objetivo es el estudio y la divulgación de esta materia, cada vez más dinámica, mediante publicaciones, cursos y seminarios.
Hace más de veinte años que México celebró sus primeros tratados de libre comercio y convenios para evitar la doble imposición, así como la incorporación a la Organización para la Cooperación y Desarrollo Económicos (OCDE); de tal modo que, desde la última edición de este libro (2006) a la fecha, han surgido grandes cambios en este mundo globalizado, nos guste o no este concepto.
Desde entonces, nuestro mundo es muy distinto y no me refiero a temas fiscales, por ahora. Es decir, el comercio internacional se ha incrementado y modificado de manera sustancial; la economía digital, las comunicaciones y las redes sociales se han apoderado de todos nosotros; en consecuencia, estas maneras de interrelacionarnos en la actualidad tienen efectos en muchos ámbitos, como el tributario.
Hoy es normal que las autoridades fiscales de los países se comuniquen entre sí y compartan experiencias para tratar de optimizar o mejorar su recaudación. Un ejemplo de ello es este libro, en el que al momento de su preparación nos encontramos en la vorágine de la iniciativa BEPS (Base Erosion and Profit Shifting, por sus siglas en inglés) y de todos sus planes de acción en los que se cuestionan conceptos que antes se consideraban inamovibles, casi dogmas de fe. De hecho, hablar de armonización de normas fiscales (a cierto nivel) ya no es una locura; en cierta forma, las reglas de precios de transferencia vigentes en muchas jurisdicciones son una...
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- Introducción a la fiscalidad internacional
- Presentación
- Antecedentes
- Conceptos generales-Residencia
- Conceptos generales-Fuente de riqueza
- Conceptos generales-Territorialidad
- El establecimiento permanente y su atribución de ingresos
- Introducción a los tratados internacionales para evitar la doble tributación
- Pagos al extranjero-Servicios
- Intereses
- Pagos al extranjero-Regalías
- Asistencia técnica
- Pagos al extranjero-Dividendos
- Pagos al extranjero-Ganancias de capital
- Acreditamiento de impuesto pagado en el extranjero
- Regímenes fiscales preferentes
- Operaciones celebradas entre partes relacionadas
- El IVA en operaciones internacionales
- Plan BEPS (Base Erosion and Profit Shifting)
- Limitación de beneficios de los tratados
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