Tales and details on dividend definition in double taxation conventions

El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes. El artículo 10.3 del Modelo de la OCDE es comúnmente adoptado por los tratados actuale...

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Autores:: Castro Arango , Jose Manuel

Tipo de recurso:: Article of journal

Fecha de publicación:: 2023

Institución:: Universidad Externado de Colombia

Repositorio:: Biblioteca Digital Universidad Externado de Colombia

Idioma:: spa

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dc.title.spa.fl_str_mv	Tales and details on dividend definition in double taxation conventions
dc.title.translated.eng.fl_str_mv	Tales and details on dividend definition in double taxation conventions
title	Tales and details on dividend definition in double taxation conventions
spellingShingle	Tales and details on dividend definition in double taxation conventions double taxation conventions, hybrid instruments, hybrid entities, hidden and constructive dividends. convenios de doble imposición, instrumentos híbridos, entidades híbridas, dividendos ocultos y ficticios. Acordos de dupla tributação, instrumentos híbridos, entidades híbridas, dividendos ocultos e construtivos
title_short	Tales and details on dividend definition in double taxation conventions
title_full	Tales and details on dividend definition in double taxation conventions
title_fullStr	Tales and details on dividend definition in double taxation conventions
title_full_unstemmed	Tales and details on dividend definition in double taxation conventions
title_sort	Tales and details on dividend definition in double taxation conventions
dc.creator.fl_str_mv	Castro Arango , Jose Manuel
dc.contributor.author.spa.fl_str_mv	Castro Arango , Jose Manuel
dc.subject.eng.fl_str_mv	double taxation conventions, hybrid instruments, hybrid entities, hidden and constructive dividends.
topic	double taxation conventions, hybrid instruments, hybrid entities, hidden and constructive dividends. convenios de doble imposición, instrumentos híbridos, entidades híbridas, dividendos ocultos y ficticios. Acordos de dupla tributação, instrumentos híbridos, entidades híbridas, dividendos ocultos e construtivos
dc.subject.spa.fl_str_mv	convenios de doble imposición, instrumentos híbridos, entidades híbridas, dividendos ocultos y ficticios. Acordos de dupla tributação, instrumentos híbridos, entidades híbridas, dividendos ocultos e construtivos
description	El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes. El artículo 10.3 del Modelo de la OCDE es comúnmente adoptado por los tratados actuales. Este artículo describe los problemas que surgen de la interacción de la definición de dividendo en los tratados fiscales y la definición de dividendo proporcionada por el derecho privado y fiscal de los Estados contratantes. Además, este trabajo sostiene que tres elementos esenciales del concepto de dividendo en los tratados fiscales deben estar presentes para calificar las rentas como dividendos: una entidad distribuidora de dividendos, un derecho corporativo y el vínculo entre los elementos anteriores y la renta. Sin embargo, un análisis de la jurisprudencia y la doctrina internacional permite al autor concluir que el artículo 10 del Modelo OCDE permite la aplicación de las definiciones previstas por el derecho interno del Estado fuente de los dividendos, en un ámbito más amplio que el sustentado por los principales autores. En consecuencia, la investigación demuestra que los tres elementos del concepto deben interpretarse con preferencia al sentido que le otorga la ley fuente.
publishDate	2023
dc.date.accessioned.none.fl_str_mv	2023-06-09T15:01:39Z 2024-06-07T08:31:38Z
dc.date.available.none.fl_str_mv	2023-06-09T15:01:39Z 2024-06-07T08:31:38Z
dc.date.issued.none.fl_str_mv	2023-06-09
dc.type.spa.fl_str_mv	Artículo de revista
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dc.relation.bitstream.none.fl_str_mv	https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15013 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15014 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15015
dc.relation.citationedition.spa.fl_str_mv	Núm. 23 , Año 2023 : Julio-Diciembre
dc.relation.citationendpage.none.fl_str_mv	63
dc.relation.citationissue.spa.fl_str_mv	23
dc.relation.citationstartpage.none.fl_str_mv	23
dc.relation.ispartofjournal.spa.fl_str_mv	Revista de Derecho Fiscal
dc.relation.references.spa.fl_str_mv	Almudí Cid, J.M. (2010). El Régimen Antielusivo de Transparencia Fiscal Internacional. In F. Serrano Antón (dir.), Fiscalidad Internacional (pp. 1037-1119), 4.ª edición. Ediciones CEF. Almudí Cid, J.M. (2005). El Régimen Jurídico de Transparencia Fiscal Internacional. Instituto de Estudios Fiscales. Arnold, B. J. & Van Weeghel, S. (2006). The relationship between tax treaties and domes¬tic anti-abuse measures in Tax Treaties and domestic Law. Tax Treaties and Domes¬tic Law. EC and International Tax Law Series, 2, 81-214. Avery Jones, J., et al. (2009). The definition of dividends and interest in the OECD Model: Something Lost in Translation? World Tax Journal, 1(1), 5-45. Avery Jones, J., et al. (1999). Whether the Definition of Dividend Limited to the Dividend Article Applies to the Double Taxation Relief Article Granting Underlying Credit. Bulletin for International Fiscal Documentation, 3(53), 103-108. Avery Jones, J. et al. (1996). Credit and Exemption under Tax Treaties in Cases of Diffe¬ring Income Characterization. European Taxation, IBFD, 4(36), 118-146. Bärsch, S. (2014). The Definitions of Dividends and Interest Contained in the OECD Mo¬del, Actual Treaties, and the German Model. Intertax, (42), 433-444. Bärsch, S. (2012). Taxation of Hybrid Financial Instruments and the Remuneration Deri¬ved Therefrom in an International and Cross-border Context. Brown, P. (2012). General Report. AA.VV. Cahiers de Droit Fiscal International: The debt-equity conundrum (pp. 15-44). 97B. IFA. Bundgaard, J. & Dyppel, K.J. (2010). Profit-participating loans in international tax law. Intertax, 38/12, 643-662. Calderón Carrero, J.M. (2012b). A vueltas con las reglas de interpretación y calificación de los convenios de doble imposición al hilo de una Resolución del TEAC sobre híbridos financieros: la reciente reacción de la OCDE frente al arbitraje fiscal in¬ternacional. Quincena Fiscal Aranzadi (n.º 12/2012). Castro Arango, J.M. (2014). Límites a la Capitalización Encubierta en España: problemas Comunitarios y Convencionales de los Nuevos Artículos 20 y 14.1.h) del TRLIS. Revista de Contabilidad y Tributación, (376). De Broe, L. & De La Serna, M. (2005). Sociétés civiles transparentes françaises et la terri¬torialité du droit fiscal belge. Revue générale de fiscalité, 2(36), 15 et seq. De Broe, L. et al. (2011). Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Bulletin For International Taxation (July), 375-389. Eberhartinger, E. & Six, M. (2009). Taxation of Cross-Border Hybrid Finance: a Legal Analysis. Intertax, 1(37), 4-18. Harris, P. (2014). Article 10: Dividends. Global Tax Treaty Commentaries. IBFD. Harris, P. (1996). Corporate /Shareholder Income Taxation: a comparison of imputation systems. IBFD. Hattingh, J. (2009). South Africa: The Volkswagen Case and the Secondary Tax on Com¬panies: Part 2 – The Effect on the Taxation of Dividends with Emphasis on Dee-med (Constructive) Dividends. Bulletin for International Taxation (November), 508-533. Helminen, M. (2010). The International Tax Law Concept of Dividend. Alphen aan den Rijn: Wolters Kluwer International BV. Lang, M. (2010) Introduction to The Law of Double Taxation Conventions. IBFD-Linde. Lang, J. (2005) The Influence of Tax Principles on the Taxation of Income from Capital. The Notion of Income from Capital. EATLP International Tax Series, Vol. I. IBFD. Lang, M. (2000) The Application of the OECD Model Tax Convention To Partnerships. A Critical Analisis of the Report Prepared by the OECD Committee on Fiscal Affairs. Linde. Lang, M. Staringer, C. (2014) General Report. Cahiers de Droit Fiscal International: Qualification of taxable entities and treaty protection (pp. 19- 82). Vol. 99b. IFA. Larenz, K. (2010). Metodología de la Ciencia del Derecho. Ariel Derecho. Lucas Durán, M. (2000). La tributación de los dividendos internacionales. Lex Nova. Martín J., A. (2004). The 2003 Revision of the OECD Commentaries on the improper use of tax treaties: a case for the declining effects of the OECD Commentaries? Bulle-tin for International Fiscal Documentation, 1 (58), 17-30. Pijl, H. (2011). Interest from Hybrid Debts in Tax Treaties. Bulletin for International Ta¬xation, (September), 482-502. Rotondaro, C. (2000) The Right to Redemption as a Key Characterization Factor in the OECD Model Convention Passive Income Taxation System – The Case of Reverse Convertibles. Derivatives & Financial Instruments (september/october) 258-271. Rust, A. (2013). Capital Gains and Qualification Conflicts under Article 23 OECD Model. Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties. IBFD. Rust, A. (2004). National Report Germany. In M. Lang et al. (eds.), CFC Legislation, Tax Treaties and EC Law. The Hague: EUCOTAX – Kluwer Law International. Schön, W. (2012). The Distinct Equity of the Debt-Equity Distinction. Bulletin for Inter¬national Taxation, (September), 490-502. Schön, W. (2010). International Tax Coordination for a Second-Best World (Part. II). World Tax Journal, (February), 65-94. Schön, W. et al. (2009). Debt and Equity: What’s the difference? A Comparative View. Max Planck Institute for Intellectual Property. Competition & Tax Law Research Paper Series n.º 09. Van Weeghel, S. (2010). General Report. Cahiers de Droit Fiscal International: Tax Trea¬ties and tax avoidance: application of anti-avoidance provisions. Vol. 95A. IFA. Van Weeghel, S. (1998). Improper Use of Tax Treaties. Kluwer Law International. Vogel, K. & Prokisch, R. (1993). General Report. AA.VV. Cahiers de Droit Fiscal: Inter-pretation of Double Taxation Conventions, 78A. IFA. Vogel, K. (1997). On Double Taxations Conventions. Tercera Edición. Kluwer Law International. Zornoza, J. & Báez, A. (2010). The 2003 revisions to the commentary to the OECD mo¬del on tax treaties and GAARs: a mistaken starting point: Cuadernos De Derecho Transnacional, 2(1). http://kusan.uc3m.es/CIAN/index.php/CDT/article/view/984
dc.rights.spa.fl_str_mv	Jose Manuel Castro Arango - 2023
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spelling	Castro Arango , Jose Manuel2023-06-09T15:01:39Z2024-06-07T08:31:38Z2023-06-09T15:01:39Z2024-06-07T08:31:38Z2023-06-09El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes. El artículo 10.3 del Modelo de la OCDE es comúnmente adoptado por los tratados actuales. Este artículo describe los problemas que surgen de la interacción de la definición de dividendo en los tratados fiscales y la definición de dividendo proporcionada por el derecho privado y fiscal de los Estados contratantes. Además, este trabajo sostiene que tres elementos esenciales del concepto de dividendo en los tratados fiscales deben estar presentes para calificar las rentas como dividendos: una entidad distribuidora de dividendos, un derecho corporativo y el vínculo entre los elementos anteriores y la renta. Sin embargo, un análisis de la jurisprudencia y la doctrina internacional permite al autor concluir que el artículo 10 del Modelo OCDE permite la aplicación de las definiciones previstas por el derecho interno del Estado fuente de los dividendos, en un ámbito más amplio que el sustentado por los principales autores. En consecuencia, la investigación demuestra que los tres elementos del concepto deben interpretarse con preferencia al sentido que le otorga la ley fuente.The term “dividends” is used in many law areas with specific purposes. Particularly, the dividend concept in tax treaties is used to distribute the taxing power among the contracting states. Art. 10.3 of the OECD Model is commonly adopted by actual treaties. This paper describes the issues arising from the interaction of the dividend definition in tax treaties and the dividend definition provided by the private and fiscal law of the contracting states. Moreover, this paper sustains that three essential elements of the dividend concept in tax treaties should be present in order to qualify the income as dividends: a dividend-distributing entity, a corporate right and the link between the previous elements and the income. However, an analysis of the case law and the international doctrine allows the author to conclude that article 10 of the OECD Model allows the application of the definitions provided by domestic law of the source State of the dividends, in a wider scope than the one supported by major authors. Consequently, the research demonstrates that the three-elements of the concept should be interpreted given preference to the meaning provided by the source law.application/pdftext/htmltext/xml10.18601/16926722.n23.022346-24341692-6722https://bdigital.uexternado.edu.co/handle/001/15394https://doi.org/10.18601/16926722.n23.02spaCentro de Estudios Fiscaleshttps://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15013https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15014https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15015Núm. 23 , Año 2023 : Julio-Diciembre632323Revista de Derecho FiscalAlmudí Cid, J.M. (2010). El Régimen Antielusivo de Transparencia Fiscal Internacional. In F. Serrano Antón (dir.), Fiscalidad Internacional (pp. 1037-1119), 4.ª edición. Ediciones CEF.Almudí Cid, J.M. (2005). El Régimen Jurídico de Transparencia Fiscal Internacional. Instituto de Estudios Fiscales.Arnold, B. J. & Van Weeghel, S. (2006). The relationship between tax treaties and domes¬tic anti-abuse measures in Tax Treaties and domestic Law. Tax Treaties and Domes¬tic Law. EC and International Tax Law Series, 2, 81-214.Avery Jones, J., et al. (2009). The definition of dividends and interest in the OECD Model: Something Lost in Translation? World Tax Journal, 1(1), 5-45.Avery Jones, J., et al. (1999). Whether the Definition of Dividend Limited to the Dividend Article Applies to the Double Taxation Relief Article Granting Underlying Credit. Bulletin for International Fiscal Documentation, 3(53), 103-108.Avery Jones, J. et al. (1996). Credit and Exemption under Tax Treaties in Cases of Diffe¬ring Income Characterization. European Taxation, IBFD, 4(36), 118-146.Bärsch, S. (2014). The Definitions of Dividends and Interest Contained in the OECD Mo¬del, Actual Treaties, and the German Model. Intertax, (42), 433-444.Bärsch, S. (2012). Taxation of Hybrid Financial Instruments and the Remuneration Deri¬ved Therefrom in an International and Cross-border Context.Brown, P. (2012). General Report. AA.VV. Cahiers de Droit Fiscal International: The debt-equity conundrum (pp. 15-44). 97B. IFA.Bundgaard, J. & Dyppel, K.J. (2010). Profit-participating loans in international tax law. Intertax, 38/12, 643-662.Calderón Carrero, J.M. (2012b). A vueltas con las reglas de interpretación y calificación de los convenios de doble imposición al hilo de una Resolución del TEAC sobre híbridos financieros: la reciente reacción de la OCDE frente al arbitraje fiscal in¬ternacional. Quincena Fiscal Aranzadi (n.º 12/2012).Castro Arango, J.M. (2014). Límites a la Capitalización Encubierta en España: problemas Comunitarios y Convencionales de los Nuevos Artículos 20 y 14.1.h) del TRLIS. Revista de Contabilidad y Tributación, (376).De Broe, L. & De La Serna, M. (2005). Sociétés civiles transparentes françaises et la terri¬torialité du droit fiscal belge. Revue générale de fiscalité, 2(36), 15 et seq.De Broe, L. et al. (2011). Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Bulletin For International Taxation (July), 375-389.Eberhartinger, E. & Six, M. (2009). Taxation of Cross-Border Hybrid Finance: a Legal Analysis. Intertax, 1(37), 4-18.Harris, P. (2014). Article 10: Dividends. Global Tax Treaty Commentaries. IBFD.Harris, P. (1996). Corporate /Shareholder Income Taxation: a comparison of imputation systems. IBFD.Hattingh, J. (2009). South Africa: The Volkswagen Case and the Secondary Tax on Com¬panies: Part 2 – The Effect on the Taxation of Dividends with Emphasis on Dee-med (Constructive) Dividends. Bulletin for International Taxation (November), 508-533.Helminen, M. (2010). The International Tax Law Concept of Dividend. Alphen aan den Rijn: Wolters Kluwer International BV.Lang, M. (2010) Introduction to The Law of Double Taxation Conventions. IBFD-Linde.Lang, J. (2005) The Influence of Tax Principles on the Taxation of Income from Capital. The Notion of Income from Capital. EATLP International Tax Series, Vol. I. IBFD.Lang, M. (2000) The Application of the OECD Model Tax Convention To Partnerships. A Critical Analisis of the Report Prepared by the OECD Committee on Fiscal Affairs. Linde.Lang, M. Staringer, C. (2014) General Report. Cahiers de Droit Fiscal International: Qualification of taxable entities and treaty protection (pp. 19- 82). Vol. 99b. IFA.Larenz, K. (2010). Metodología de la Ciencia del Derecho. Ariel Derecho.Lucas Durán, M. (2000). La tributación de los dividendos internacionales. Lex Nova.Martín J., A. (2004). The 2003 Revision of the OECD Commentaries on the improper use of tax treaties: a case for the declining effects of the OECD Commentaries? Bulle-tin for International Fiscal Documentation, 1 (58), 17-30.Pijl, H. (2011). Interest from Hybrid Debts in Tax Treaties. Bulletin for International Ta¬xation, (September), 482-502.Rotondaro, C. (2000) The Right to Redemption as a Key Characterization Factor in the OECD Model Convention Passive Income Taxation System – The Case of Reverse Convertibles. Derivatives & Financial Instruments (september/october) 258-271.Rust, A. (2013). Capital Gains and Qualification Conflicts under Article 23 OECD Model. Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties. IBFD.Rust, A. (2004). National Report Germany. In M. Lang et al. (eds.), CFC Legislation, Tax Treaties and EC Law. The Hague: EUCOTAX – Kluwer Law International.Schön, W. (2012). The Distinct Equity of the Debt-Equity Distinction. Bulletin for Inter¬national Taxation, (September), 490-502.Schön, W. (2010). International Tax Coordination for a Second-Best World (Part. II). World Tax Journal, (February), 65-94.Schön, W. et al. (2009). Debt and Equity: What’s the difference? A Comparative View. Max Planck Institute for Intellectual Property. Competition & Tax Law Research Paper Series n.º 09.Van Weeghel, S. (2010). General Report. Cahiers de Droit Fiscal International: Tax Trea¬ties and tax avoidance: application of anti-avoidance provisions. Vol. 95A. IFA.Van Weeghel, S. (1998). Improper Use of Tax Treaties. Kluwer Law International.Vogel, K. & Prokisch, R. (1993). General Report. AA.VV. Cahiers de Droit Fiscal: Inter-pretation of Double Taxation Conventions, 78A. IFA.Vogel, K. (1997). On Double Taxations Conventions. Tercera Edición. Kluwer Law International.Zornoza, J. & Báez, A. (2010). The 2003 revisions to the commentary to the OECD mo¬del on tax treaties and GAARs: a mistaken starting point: Cuadernos De Derecho Transnacional, 2(1). http://kusan.uc3m.es/CIAN/index.php/CDT/article/view/984Jose Manuel Castro Arango - 2023info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.http://creativecommons.org/licenses/by-nc-sa/4.0https://revistas.uexternado.edu.co/index.php/fiscal/article/view/8759double taxation conventions,hybrid instruments,hybrid entities,hidden and constructive dividends.convenios de doble imposición,instrumentos híbridos,entidades híbridas,dividendos ocultos y ficticios.Acordos de dupla tributação,instrumentos híbridos,entidades híbridas,dividendos ocultos e construtivosTales and details on dividend definition in double taxation conventionsTales and details on dividend definition in double taxation conventionsArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTREFinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2524https://bdigital.uexternado.edu.co/bitstreams/7c85cda8-c5b5-48fc-a731-d427c9cb0778/download16a1c36a43b653de0e23cda3c8179eb5MD51001/15394oai:bdigital.uexternado.edu.co:001/153942024-06-07 03:31:38.291http://creativecommons.org/licenses/by-nc-sa/4.0Jose Manuel Castro Arango - 2023https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

Tales and details on dividend definition in double taxation conventions

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