La última reforma del artículo 7 del modelo de convenio de la ocde y sus repercusiones para los convenios de doble imposición: especial mención al caso de la república federal de Brasil

We currently have two models of international conventions to avoid double taxation: the United Nations Model Tax Convention and the Organization for Economic Co-operation Development Model Tax Convention. These models are the most important international guidelines that follow States at the time of... Deskribapen osoa

Egile nagusia: Salassa Boix, Rodolfo Rubén
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: 2012
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Laburpena: We currently have two models of international conventions to avoid double taxation: the United Nations Model Tax Convention and the Organization for Economic Co-operation Development Model Tax Convention. These models are the most important international guidelines that follow States at the time of signing their double taxation conventions. These convention models do not define how to tax income and capital but the distribution of fiscal power of the Contracting States to neutralize the harmful effects of international double taxation. While the content of theses convention models is a guide for States (not binding), its provisions are also usually taken in the double taxation conventions, so any change in its content may have repercussions on the bilateral subscribing States. Business profits (art. 7) are among the different that regulate the models conventions and the double taxation conventions, whose treatment was changed in the OECD Model Tax Convention in late 2010 and whose impact we analyze in the next points. More precisely, this paper has two main objectives: firstly, we will work to develop the current tax treatment of business profits in the OECD Model Tax Convention; and secondly, we will determine the potential impact that the new wording may lead to the Double Taxation Conventions signed by the Federal Republic of Brazil. Specifically, on July 22, 2010 were published the final update of the OECD Model Tax Convention 2010 and, finally, on September 13, 2010 was published the consolidated version of the new Model. Whilst Article 7 was the only one reformed (business profits) this was not the only modification of the new Model, and also reviewed the comments of most of the articles. Historically, within the binomial developed countries and developing countries, the Federal Republic of Brazil can be considered as a developing country, therefore would be theoretically more protected by the UN Model Tax Convention. Nevertheless, if we compare the provisions of the OECD Model Tax Convention and the UN Model Tax Convention we can say that Double Taxation Conventions signed by the Federal Republic of Brazil are based on the wording of Article 7 of the first one (without regard to its latest version of 2010). From this we can see that the OECD Model Tax Convention has an important influence on the bilateral convention concluded by the Federal Republic of Brazil. So this new amendment to its Article 7 is not indifferent to that country and for its network of double tax conventions.