Colombian Tax Bill – Significant Economic Presence

Gravar la economía digital es un desafío desde el punto de vista político y económico. Desde hace mucho tiempo se ha debatido que los impuestos sobre la renta deberían recaudarse allí donde se crea valor. El presente artículo pretende explicar por qué la presencia económica significativa no es un fa...

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Autores:: Otálora, Camilo

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	Colombian Tax Bill – Significant Economic Presence
dc.title.translated.eng.fl_str_mv	Colombian Tax Bill – Significant Economic Presence
title	Colombian Tax Bill – Significant Economic Presence
spellingShingle	Colombian Tax Bill – Significant Economic Presence Significant Economic Presence, Transfer Pricing, Digital Economy presencia económica significativa, precios de transferencia, economía digital presença econômica significativa, preços de transferência, economia digita
title_short	Colombian Tax Bill – Significant Economic Presence
title_full	Colombian Tax Bill – Significant Economic Presence
title_fullStr	Colombian Tax Bill – Significant Economic Presence
title_full_unstemmed	Colombian Tax Bill – Significant Economic Presence
title_sort	Colombian Tax Bill – Significant Economic Presence
dc.creator.fl_str_mv	Otálora, Camilo
dc.contributor.author.spa.fl_str_mv	Otálora, Camilo
dc.subject.eng.fl_str_mv	Significant Economic Presence, Transfer Pricing, Digital Economy
topic	Significant Economic Presence, Transfer Pricing, Digital Economy presencia económica significativa, precios de transferencia, economía digital presença econômica significativa, preços de transferência, economia digita
dc.subject.spa.fl_str_mv	presencia económica significativa, precios de transferencia, economía digital presença econômica significativa, preços de transferência, economia digita
description	Gravar la economía digital es un desafío desde el punto de vista político y económico. Desde hace mucho tiempo se ha debatido que los impuestos sobre la renta deberían recaudarse allí donde se crea valor. El presente artículo pretende explicar por qué la presencia económica significativa no es un factor de creación de valor. Además, teniendo en cuenta que las reglas actuales de nexo y precios de transferencia se basan en la presencia física, el artículo explora los puntos críticos de la implementación de un impuesto unilateral a la renta en la economía digital a la luz del derecho de los tratados tributarios internacionales. La fiscalización de la economía digital es un reto tanto desde el punto de vista político como económico. Desde hace tiempo se ha discutido que los impuestos sobre la renta deben ser recaudados en donde el valor ha sido creado. El presente artículo intenta explicar por qué la presencia económica significativa no es un factor de creación de valor. Asimismo, teniendo en cuenta que las actuales reglas de nexo y precios de transferencia están basados en presencia física, el artículo explora los puntos críticos de la implementación unilateral de un impuesto de renta sobre la economía digital a la luz del derecho fiscal internacional.
publishDate	2023
dc.date.accessioned.none.fl_str_mv	2023-12-07T11:46:24Z 2024-06-07T08:31:54Z
dc.date.available.none.fl_str_mv	2023-12-07T11:46:24Z 2024-06-07T08:31:54Z
dc.date.issued.none.fl_str_mv	2023-12-07
dc.type.spa.fl_str_mv	Artículo de revista
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dc.type.local.eng.fl_str_mv	Journal article
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dc.identifier.doi.none.fl_str_mv	10.18601/16926722.n24.09
dc.identifier.eissn.none.fl_str_mv	2346-2434
dc.identifier.issn.none.fl_str_mv	1692-6722
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dc.relation.bitstream.none.fl_str_mv	https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9168/15820 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9168/15821 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9168/15822
dc.relation.citationedition.spa.fl_str_mv	Núm. 24 , Año 2024 : Enero-Junio
dc.relation.citationendpage.none.fl_str_mv	201
dc.relation.citationissue.spa.fl_str_mv	24
dc.relation.citationstartpage.none.fl_str_mv	185
dc.relation.ispartofjournal.spa.fl_str_mv	Revista de Derecho Fiscal
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Heggmair Maik, The New Interpretation of the Arm’s Length Principle: A Post BEPS Evaluation, 24 International Transfer Pricing Journal, P. 264, 2017 (quoted: Heggmair). Hofmann Patricia / Riedel Nadine, Comment on J. Becker & J. Englisch, ‘Taxing Where Value is Created: What’s “Users Involvement” Got to Do With It? , 47 Intertax, P.172, 2019 (quoted: Hofmann & Riedel). Jimenez Adolfo Martin, The Digitalized Economy and the Taxation of Services and Royalties, 46 Intertax, 2018 (quoted: Jimenez). Kofler Georg / Sinnig Julia, Equalization Taxes and the EU’s ‘Digital Service Tax’, 47 Intertax, p. 176, 2019 (quoted: Kofler & Sinnig). Koukoulioti Vasiliki, “Chapter 3: User Contribution to Value Creation: The Benefit Principle in the Spotlight” Taxing the Digital Economy, Edited by Pasquale Pistone & Dennis Weber, Books IBFD, Amsterdam, 2019 (quoted: Koukoulioti). Law Jonathan, A Dictionary of Law, Oxford University Press, 9th Edition, 2018 (quoted: Law). Ludwig Christopher / Olbert Marcel / Spengel Christoph, “Chapter 2: Transfer Pricing for Data Businesses: How to Apply the Arm’s Length Principle to the Digital Economy” Taxing the Digital Economy, Edited by Pasquale Pistone & Dennis Weber, Books IBFD, Amsterdam, 2019 (quoted: Ludwig et al.). Mattoo Aaditaya / Stern Robert / Zanini Gianni, A Handbook of International Trade in Services, Oxford Scholarship Online, 2008 (quoted: Mattoo et al.). Mayr Gunter, New Digital Business Tax on Online Advertising in Austria, 59 European Taxation, p. 350, 2019 (quoted: Mayr). Parada Leopoldo, The Unified Approach Under Pillar 1: An Early Analysis, Tax Notes International, p. 983, 2019 (quoted: Parada). Ponomareva Karina, Comparison of Proposals to Adjust the Permanent Establishment Concept to the Digital Economy, 73 Bulletin for International Taxation, p. 581, 2019 (quoted: Ponomareva). Porter Michael, Competitive Advantage Creating and Sustaining Superior Performance, The Free Press, New York, 1985 (quoted: Porter). Postler Steffen, The OECD’s Work on Profit Allocation and Nexus Rules for a Digitalized Economy – A Potential Improvement for The International Taxation Framework?, 74 Bulletin for International Taxation, p. 76, 2020 (quoted: Postler). Raz Joseph, The Concept of a Legal System: An Introduction to the Theory of a Legal System, Oxford Scholarship Online, 2012 (quoted: Raz). Samari Alessandro Simone, Digital Economy and Profit Allocation: The Application of the Profit Split Method to the Value Created by a “Significant Presence”, 26 International Transfer Pricing Journal, 2018 (quoted: Samari, Digital Economy and Profit Allocation). Samari Alessandro Simone., The OECD Public Consultation Document on Addressing the Tax Challenges of the Digitalization of the Economy: Strengths and Weaknesses of the Three Proposals for Revising Profit Allocation and Nexus Rules, 26 International Transfer Pricing Journal, p. 265, 2019 (quoted: Samari, The OECD Public Consultation Document on Addressing the Tax Challenges of the Digitalization of the Economy). Schön Wolfgang, One Answer to Why and How to Tax the Digitalized Economy, 47 Intertax, p. 1003, 2019 (quoted: Schön). Scornos Dina, Cloud Computing: Difficulties in Applying Current and Proposed Nexus and Profit Allocation Rules in a Cross-Border Scenario, Bulletin for International Taxation, p. 88, 2020 (quoted: Scornos). Spies Karoline, “Chapter 2: Setting the Scene” Permanent Establishments in Value Added Tax, Karoline Spies, 13 Tax Law and Policy Series, Vienna University of Economics and Business, 2020 (quoted: Spies, Setting the Scene). Spies Karoline, “Chapter 3: Allocation of Taxing Rights between States and Establishments” Permanent Establishments in Value Added Tax, Karoline Spies, 13 Tax Law and Policy Series, Vienna University of Economics and Business, 2020 (quoted: Spies, Allocation of Taxing Rights between States and Establishments). Stabell Charles / Fjeldstad Øystein, Configuring Value for Competitive Advantage: On Chains, Shops, and Network, Wiley, 1998 (quoted: Stabell & Fjeldstad). Theophilou Christos A., Attribution of Profits to Permanent Establishments: Should the AOA be maintained as the OECD Standard?, 27 International Transfer Pricing Journal, p. 36, 2020 (quoted: Theophilou). Valente Piergiorgio, The Data Economy: On Evaluation and Taxation, 59 European Taxation, p. 251, 2019 (quoted: Valente). Vogel Klaus, Double Taxation Conventions, 11 Kluwer Law International, 1997 (quoted: Vogel). European Commission, Proposal for a Council Directive on the Common System of a Digital Service Tax on Revenues Resulting of the Provision of Certain Digital Services, EU Council, March 2018 (quoted: European Commission). International Monetary Fund, Corporate Taxation in The Global Economy, IMF Policy Paper, March 2019 (quoted: International Monetary Fund). Multistate Tax Commission, Model General Allocation and Apportionment Regulations With Amendments Submitted for Adoption by the Commission, February 24, 2017 (quoted: Multistate Tax Commission). OECD, Addressing the Tax challenges of the Digital Economy – Final report, Action 1, BEPS, 2015 (quoted: OECD, Action 1 Final Report). OECD, E-Commerce: Transfer Pricing and Business Profits Taxation, OECD Tax Policy Studies N.10, 2005 (quoted: OECD, E-Commerce: Transfer Pricing and Business Profits Taxation). OECD, Electronic Commerce: Taxation Framework Conditions, Committee on Fiscal Affairs, October 1998 (quoted: OECD, Electronic Commerce: Taxation Framework Conditions). OECD, Model Tax Convention on Income and Capital, Condensed Version, 2017 (quoted: OECD, Model Convention 2017). OECD, Public consultation document: Secretariat Proposal for a “Unified Approach” under Pillar One, October 2019 (quoted: OECD, Unified Approach under Pillar One). OECD, Public consultation document: Addressing the Tax Challenges of the Digitalisation of the Economy, March 2019 (quoted: OECD, Addressing the Tax Challenges of the Digitalisation of the Economy). OECD, Tax and Digitalization, OECD Going Digital Policy Note, March 2019 (quoted: OECD, Tax and Digitalization). OECD, Tax Challenges Arising from Digitalisation – Interim report, Action 1, BEPS, 2018 (quoted: OECD, Action 1 Interim Report). OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, July 2017 (quoted: OECD, Transfer Pricing Guidelines). PWC, Multistate Tax Commission approves market-based sourcing model regulations, Tax Insights from State and Local Tax Services, February 2017. (quoted: PWC). WTO, General Agreement on Trade in Services, 1993 (quoted: GATS). About Amazon, Amazon Fulfillment Centers, 2020. Available at: https://www.aboutamazon.com/amazon-fulfillment (accessed: 29 May 2020) (quoted: About Amazon). Airbnb Newsroom, Airbnb, About Us, 2019. Available at: https://news.airbnb.com/aboutus/ (accessed: 26 May 2020) (quoted: Airbnb Newsroom, About Us). Airbnb Newsroom, Airbnb, Fast Facts, 2013. Available at: https://news.airbnb.com/fastfacts/ (accessed: 26 May 2020) (quoted: Airbnb Newsroom, Fast Facts). Amazon Investor Relations, Certificate of Incorporation, Corporate Governance, 1996. 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Available at: https://www.netflixinvestor.com/financials/financial-statements/default.aspx (accessed: 22 April 2020) (quoted: Netflix Investors, Financial Statements). OECD, What is BEPS?, About the OECD, 2019. Available at: https://www.oecd.org/tax/beps/about/#history (accessed: 12 May 2020) (quoted: OE CD, What is BEPS?). Swiss Federal Office of Communications, Internet of Things, June 2019. Available at: https://www.bakom.admin.ch/bakom/en/homepage/digital-switzerland-and-internet/internet/internet-of-things.html (accessed: 24 April 2020) (quoted: Swiss Federal Office of Communications). Zuckerberg Mark, Certificate of Incorporation of Facebook Inc., US Securities and Exchange Commission, 2004. Available at: https://www.sec.gov/Archives/edgar/data/1326801/000119312512175673/d287954dex33.htm (accessed: 23 April 2020) (quoted: Fac ebook, Certificate of Incorporation).
dc.rights.spa.fl_str_mv	Camilo Otálora - 2023
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spelling	Otálora, Camilo2023-12-07T11:46:24Z2024-06-07T08:31:54Z2023-12-07T11:46:24Z2024-06-07T08:31:54Z2023-12-07Gravar la economía digital es un desafío desde el punto de vista político y económico. Desde hace mucho tiempo se ha debatido que los impuestos sobre la renta deberían recaudarse allí donde se crea valor. El presente artículo pretende explicar por qué la presencia económica significativa no es un factor de creación de valor. Además, teniendo en cuenta que las reglas actuales de nexo y precios de transferencia se basan en la presencia física, el artículo explora los puntos críticos de la implementación de un impuesto unilateral a la renta en la economía digital a la luz del derecho de los tratados tributarios internacionales. La fiscalización de la economía digital es un reto tanto desde el punto de vista político como económico. Desde hace tiempo se ha discutido que los impuestos sobre la renta deben ser recaudados en donde el valor ha sido creado. El presente artículo intenta explicar por qué la presencia económica significativa no es un factor de creación de valor. Asimismo, teniendo en cuenta que las actuales reglas de nexo y precios de transferencia están basados en presencia física, el artículo explora los puntos críticos de la implementación unilateral de un impuesto de renta sobre la economía digital a la luz del derecho fiscal internacional.Taxing the digital economy is a challenge from a political and economical point of view. Since long time it has been discussed that income taxes should be levied where value is created. The present article aims at explaining why Significant Economic Presence is not factor of value creation. Furthermore. taking into consideration that current nexus and transfer pricing rules are based on physical presence, the article explores the critical points of the implementation of a unilateral income tax on the digital economy in light of international tax treaty law.application/pdftext/htmltext/xml10.18601/16926722.n24.092346-24341692-6722https://bdigital.uexternado.edu.co/handle/001/15412https://doi.org/10.18601/16926722.n24.09spaCentro de Estudios Fiscaleshttps://revistas.uexternado.edu.co/index.php/fiscal/article/download/9168/15820https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9168/15821https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9168/15822Núm. 24 , Año 2024 : Enero-Junio20124185Revista de Derecho FiscalAllan Trevor, Constitutional Justice: A Liberal Theory of The Rule of Law, Oxford Scholarship Online, 2010 (quoted: Allan).Becker Johannes / Englisch Joachim, Taxing Where Value is Created: What’s User Involvement’ got to Do with It?, 47 Intertax, 2019 (quoted: Becker & Englisch).Bruins / Einaudi / Seligman / Stamp, Report on Double Taxation Submitted to the Financial Committee: Document E.F.S.73. F.19, League of Nations, 1923 (quoted: Bruins et al.).Bundgaard Jakob / Kjærsgaard Louise Fjord, Taxable Presence and Highly Digitalized Business Models, Tax Notes International, P. 977, March 2020 (quoted: Bundgaard & Kjærsgaard).Buriak Svitlana, A New Taxing Right for the Market Jurisdiction: Where Are the Limits?, 48 Intertax, 2020 (quoted: Buriak).Chand Vikram, Achieving Certainty in an Uncertain Profit Allocation Environment, 47 Intertax, P. 1000, 2019 (quoted: Chand, Achieving Certainty in an Uncertain Profit Allocation Environment).Chand Vikram, Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendation for a Simplified Residual Profit Split Method, 47 Intertax, p. 1023, 2019 (quoted: Chand, Allocation of Taxing Rights in the Digitalized Economy).Davies Martin / Snyder David, International Transaction in Goods: Global Sales in Comparative Context, Oxford Scholarship Online, 2014 (quoted: Martin & Davis).Dannermann Gerhard / Vogenauer Stefan, The Common European Sales Law in Context: Interactions with Englisch Law and German Law, Oxford Scholarship Online, 2013 (quoted: Dannermann & Vogenauer).Danon Robert / Chand Vikram, Comments to the Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One, Centre de Droit Politique Fiscale, Université de Lausanne, 2019 (quoted: Danon & Chand).Das Rasmi Ranjan, Is The Arm’s Length Principle based authorized OECD Approach to the Attribution of Profits to Permanent Establishments Losing its Authority?, 73 Bulletin For International Taxation, P. 656, 2019 (quoted: Das, Is the Arm’s Length Losing its Authority?).Das Rasmi Ranjan, The Concept of Value Creation: Is it Relevant for The Allocation of Taxing Rights?, 74 Bulletin for International Taxation, 2020 (quoted: Das, The Concept of Value Creation).Dourado Ana Paula, The OECD Unified Approach and the New International Tax System: A Half-Way Solution, 48 Intertax, P. 3., 2020 (quoted: Dourado, The OECD Unified Approach and the New International Tax System).Dourado Ana Paula, Transfer Pricing in the Digital Economy, 47 Intertax, p. 998, 2019 (quoted: Dourado, Transfer Pricing in the Digital Economy).Gadžo Stjepan, “Chapter 5: New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors” Taxing the Digital Economy, Edited by Pasquale Pistone & Dennis Weber, Books IBFD, Amsterdam, 2019 (quoted: Gadžo, Chapter 5: New Nexus for the Digital Economy).Gadžo Stjepan, Nexus Requirements for Taxation of Non-Residents’ Business Income – A Normative Evaluation in the Context of Global Economy, Online Books IBFD, 2018 (quoted: Gadžo, Nexus Requirements for Taxation of Non-Resident’s Business Income).Gadžo Stjepan, The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal, 46 Intertax, 2018 (quoted: Gadžo, The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law).Haynes Kathryn / Grugulis Irena, Managing Services: Challenges and Innovation, Oxford Scholarship Online, 2014 (quoted: Haynes & Grugulis).Heggmair Maik, The New Interpretation of the Arm’s Length Principle: A Post BEPS Evaluation, 24 International Transfer Pricing Journal, P. 264, 2017 (quoted: Heggmair).Hofmann Patricia / Riedel Nadine, Comment on J. Becker & J. 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Available at: https://www.sec.gov/Archives/edgar/data/1326801/000119312512175673/d287954dex33.htm (accessed: 23 April 2020) (quoted: Fac ebook, Certificate of Incorporation).Camilo Otálora - 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/9168Significant Economic Presence,Transfer Pricing,Digital Economypresencia económica significativa,precios de transferencia,economía digitalpresença econômica significativa,preços de transferência,economia digitaColombian Tax Bill – Significant Economic PresenceColombian Tax Bill – Significant Economic PresenceArtículo 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/xml2477https://bdigital.uexternado.edu.co/bitstreams/200902db-8b1c-40cb-8e53-039ff7326fe6/download43c36c833c9f48b5bcc09eaae32b3890MD51001/15412oai:bdigital.uexternado.edu.co:001/154122024-06-07 03:31:54.829http://creativecommons.org/licenses/by-nc-sa/4.0Camilo Otálora - 2023https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

Colombian Tax Bill – Significant Economic Presence

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