Los principios y métodos estatales de la tributación multi-jurisdiccional / Principles and methods of multi-jurisdiccional state taxation
DOI:
https://doi.org/10.12957/rqi.2015.16911Resumo
DOI: http://dx.doi.org/10.12957/rqi.2015.16911
Trabalho enviado em 19 de junho de 2015. Aceito em 19 de junhode 2015.
Resumen
Este articulo pretende entablar una discusión y análisis sucincta pero comprensiva de los diferentes métodos y principios de gravar, al nivel estatal, no solamente la renta corporativo sino también los ingresos de sociedades y compañías de responsabilidad limitada que participan en transacciones transfronterizas y multi-jurisdiccional en los Estados Unidos. Estos métodos y principios son utilizados por estados individuales ya que funcionan como semi-soberanos adentro el marco del federalismo fiscal estadounidense. Estos principios y métodos fiscales son de gran importancia inmediata no sólo para la Unión Europea, sino también para otros acuerdos y marcos comerciales y regionales interesados en tributación multi-jurisdiccional incluyendo NAFTA, Mercosur y CAFTA. Es mas, en luz de la experiencia de la tributación multi-jurisdiccional por los estados individuales en los Estados Unidos adentro del contexto y los parámetros del federalismo fiscal por mas de dos cientos anos, estos métodos y principios siguen siendo mas y mas relevantes no solamente a la situación tributaria en Latin America si no también mudialmente.
Palavras-chave: Principios y métodos fiscales. Sociedades y compañías de responsabilidad limitada. Transacciones transfronterizas y multi-jurisdiccionais. Federalismo fiscal estadounidense. Tributación multi-jurisdiccional
Abstract
This article aims to establish a discussion and short but comprehensive analysis of the different methods and principles of taxation, in state level, not just corporate income but the income of corporations and limited liability companies involved in cross-border and multi-jurisdictional transactions in the United States. These methods and principles are used by individual states as they act as semi-sovereign in the framework of the US fiscal federalism. These principles and tax methods are of great immediate importance not only for the US but also for other trade agreements and regional frameworks and stakeholders in multi-jurisdictional taxation including NAFTA, "Mercosur" and CAFTA. What's more, in light of the experience of multi-jurisdictional taxation by individual states in the United States in the context and parameters of fiscal federalism for over two hundred years, these methods and principles remain more and more important not only the tax situation in Latin America but also costs worldwide.
Keywords: Principles and tax methods. Corporations and limited liability companies. Border transactions and multi-jurisdiccionais. US fiscal federalism. Multi-jurisdictional taxation
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