COVID-19 y fiscalidad internacional. Las primeras recomendaciones de la OCDE

• José Manuel Calderón Carrero ^[1]
  1. [1] Universidade da Coruña

     Universidade da Coruña

     A Coruña, España

     
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 446, 2020, págs. 97-112
• Idioma: español
• Títulos paralelos:
  • COVID-19 and international taxation. First OECD recommendations
• Enlaces
  • Texto completo
• Dialnet Métricas: 4 Citas
• Resumen
  • español

    Este trabajo examina la nota publicada por el Secretariado de la OCDE sobre «Analysis of Tax Treaties and the Impact of the COVID-19 crisis» (3 de abril de 2020), que pone de manifiesto cómo algunas reglas que conforman el marco de fiscalidad internacional (doméstico y convencional) resultan afectadas como consecuencia de circunstancias excepcionales conectadas con la crisis de salud pública, humanitaria y económica del COVID-19. La nota de análisis y guía interpretativa elaborada por el Secretariado de la OCDE únicamente aborda las potenciales implicaciones de esta crisis en relación con los artículos 4 (residencia fiscal de personas físicas y entidades), 5 (establecimientos permanentes) y 15 (trabajadores fronterizos) de los convenios de doble imposición que siguen el Modelo de Convenio de la OCDE. Se trata de unas primeras recomendaciones de coordinación fiscal de baja intensidad.

  • English

    This article examines the note published by the OECD Secretariat on «Analysis of Tax Treaties and the Impact of the COVID-19 crisis» (3 April 2020), which shows how some rules that make up the framework of international taxation (domestic and conventional) are affected as a result of exceptional circumstances connected with the COVID-19 public, humanitarian and economic health crisis. The interpretative guidance prepared by the OECD Secretariat only addresses the potential implications of this crisis in relation to articles 4 (tax residence of individuals and entities), 5 (permanent establishments) and 15 (cross-border workers) of tax treaties that follow the OECD Model Convention. These are the first recommendations for low-intensity fiscal coordination.

• Referencias bibliográficas
  • AEDAF. (2020). COVID-19. Impacto de las restricciones al movimiento sobre reglas de residencia fiscal.
  • ATO. (26 March 2020). Support for Large Business Impacted by COVID-19. QC 61787.
  • Chi, C., Teoh, C., Tang, T. y Cody, B. (26 March 2020). COVID-19 Puts Limited Risk Structure at Risk. Bloomberg Tax.
  • Gottlieb, I. y Hamza, A. (2020). Virus Moves Countries to Ease Rules on Where Companies are Taxed. DTR, Bloomberg Tax.
  • HMRC. (2020). Approach to Company Residence and Permanent Establishments in response to COVID-19 Pandemic. BAI-HMRC.
  • Johnston, S. (2020). OECD Clears Up CrossBorder Tax Treaty Doubts Amid Virus Crisis. TNI.
  • OECD. (2020). Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers. Paris: OECD.
  • OECD Secretariat. (2020). Analysis of Tax Treaties and the Impact of the COVID-19 crisis. OECD.
  • Strocko, K. (2020a). Countries Relax Tax Residency Rules for Cross-Border Workers. TNI.
  • Strocko, K. (2020b). Irish Tax Authorities Relax Residency Requirements. TNI.
  • USCIB. (23 March 2020). Letter to the Secretary of the US Treasury. Vanistendael, F. (2020). Coronavirus and the Tax World. TNI.
  • Vanistendael, F. (2020). Coronavirus and the Tax World. TNI.