Publication: La normativa de atribución de rentas a establecimientos permanentes en Colombia
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2016-12-01
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Universidad Externado de Colombia
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Abstract
En el presente trabajo se analizan las reglas para la determinación de la renta de establecimientos permanentes situados en Colombia. A tal efecto, el autor lleva a cabo un estudio sobre la base de las pautas que la OCDE establece en la materia, ya que el sistema de conceptos propuesto por este organismo internacional se adoptó como referencia por parte del legislador colombiano a partir de 2012. En concreto, en el marco del concepto de entidad funcionalmente separada, se analiza el contenido posible de las funciones, activos y riesgos susceptibles de ser asignados a un EP, así como las operaciones internas que lleva a cabo con la casa central y terceros. Cabe destacar así mismo que las referidas pautas están siendo objeto de revisión en el marco del proyecto BEPS, modificaciones que podrían tener impacto en la interpretación de la norma interna colombiana
In this contribution, the rules on attribution of profits to permanent establishments en-acted in Colombian tax law are analyzed. To that effect, the author develops a study on the grounds determined by the oecd in the subject matter, as the framework of concepts posed by this institution was adopted in Co-lombian legislator since 2012. In particular, the functionally separate entity notion was studied alongside the concepts of functions, risks and assets as factors likely to be attri-buted to a pe, as well as the dealings that a peconduct with its head office and third parties. It is worth mentioning that the standards pro-posed by the oecd are being subject to fur-ther modifications within the beps project, changes that may impact the interpretation of Colombian domestic rules on the subject
In this contribution, the rules on attribution of profits to permanent establishments en-acted in Colombian tax law are analyzed. To that effect, the author develops a study on the grounds determined by the oecd in the subject matter, as the framework of concepts posed by this institution was adopted in Co-lombian legislator since 2012. In particular, the functionally separate entity notion was studied alongside the concepts of functions, risks and assets as factors likely to be attri-buted to a pe, as well as the dealings that a peconduct with its head office and third parties. It is worth mentioning that the standards pro-posed by the oecd are being subject to fur-ther modifications within the beps project, changes that may impact the interpretation of Colombian domestic rules on the subject
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Beps, Impuesto sobre la renta, Establecimiento permanente, Atribución de rentas, Entidad funcionalmente separada, Authorized oecd approach
Bibliographic citation
Navarro Ibarrola, A. (2016). La normativa de atribución de rentas a establecimientos permanentes en Colombia. Revista de Derecho Fiscal, 9, pp. 43-62