Evitando monstruos: Análisis comparativo de las normas sobre sociedades extranjeras controladas

• Autores: Hugo Osorio Morales
• Localización: Revista de Derecho, ISSN-e 0718-0950, ISSN 0716-9132, Vol. 23, Nº. 2, 2010, págs. 45-66
• Idioma: español
• DOI: 10.4067/S0718-09502010000200003
• Títulos paralelos:
  • Avoiding monsters: Comparative analysis of the regulations regarding controlled foreign companies
• Enlaces
  • Texto completo
• Resumen
  • español

    El trabajo analiza y compara el régimen jurídico-tributario aplicable a las Sociedades Extranjeras Controladas en Estados Unidos y Nueva Zelanda. En el diseño de esta normativa, se postula un enfoque cuidadoso y realista, considerando tanto su complejidad intrínseca como su potencial impacto económico. Tal enfoque es particularmente relevante para países que, como Chile, se encuentran en vías de desarrollo, debido a los limitados recursos disponibles para aplicar y fiscalizar estas normas y a la reticencia a afectar los flujos internacionales de inversión. Tres aspectos fueron seleccionados para su análisis comparado: la definición de Sociedad Extranjera Controlada, la Excepción de Entidad de Ingresos Activos y el tratamiento de los Pagos a Partes Relacionadas.

  • English

    The controlled foreign companies’ rules of the United States and New Zealand are analysed and compared. It is proposed that, considering the complexity of the matter and several particular elements that are discussed, a cautious and realistic approach in the design of the rules is advisable. Such approach is even more pertinent in the case of developing countries like Chile, due to their limited enforcement resources and natural reluctance to affect international investment. Three particular aspects are selected for the analysis: the controlled foreign companies’ definition, the active entity test and the related parties’ payments treatment.

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