Los métodos de interpretación de los Convenios de Doble Imposición para identificar al empleador real: un estudio de las operaciones de contratación de mano de obra internacional

• Autores: Daniel Santiago Marcos
• Localización: Crónica tributaria, ISSN-e 2695-7566, ISSN 0210-2919, Nº 200, 2026, págs. 139-181
• Idioma: español
• Títulos paralelos:
  • Methods of interpreting double taxation agreements to identify the actual employer: A study of international hiring-out of labour operations
• Enlaces
  • Texto completo
• Resumen
  • español

    Las operaciones de contratación de mano de obra internacional plantean importantes dificultades en la identificación del empleador real, elemento esencial para determinar la correcta atribución del poder impositivo entre Estados conforme al artículo 15 del Modelo de Convenio de la OCDE. Estas dificultades derivan, principalmente, de la au-sencia de una definición de empleador y de la falta de claridad tanto en los métodos de interpretación de los convenios como en los enfoques utilizados para analizar el vínculo jurídico y económico entre las partes de la relación laboral.

  • English

    International hiring-out of labour operations present significant challenges in identif-ying the actual employer, an essential element for determining the correct allocation of taxing power between States under Article 15 of the OECD MC. These difficulties stem primarily from the lack of a definition of employer and the lack of clarity both in the me-thods used to interpret the conventions and in the approaches used to analyze the legal and economic relationship between the parties to the employment relationship.

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