EL MODELO DE CONVENIO INTERNACIONAL DE LA OCDE PARA EVITAR LA DOBLE IMPOSICIÓN EN IMPUESTOS DE RENTA Y PATRIMONIO
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2015-06-10
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Jaén: Universidad de Jaén
Resumen
El modelo de la OCDE trata de evitar la doble imposición, un problema que surge con las crecientes relaciones económicas entre países. La necesidad de una cierta armonización debido a las variadas legislaciones internas que concurren, ha hecho que se tomen los Modelos de la OCDE como guía en la mayor parte de los convenios bilaterales , lo que convierte a estos modelos en un gran exponente de lo que significa la globalización. Destacar que, a pesar de que no son legislación obligatoria y de su lenguaje técnico, se han plasmado de manera casi literal en la mayor parte de los convenios firmados.
He intentado desarrollar los aspectos más importantes, tanto para comprender el por qué de su alta aceptación, como para comprender como funcionan , cómo es su interpretación e incluso como convive con otro modelo.
The Model of Convention from OECDE tries to avoid the double taxation , a problem that appears with the intemational economic relationships wich are growing every day. The need to reach sorne harmonization, due to the fact that there are to many different intern Jaws, has made the OECDE Model be taken in most of the bilateral conventions to avoid double taxation . The fact is that the Model is a great example to explain the globalization, although it is not mandatory and it is made with a technical language, the conventions are copied almost verbatim from de model. Finally 1 tried to develop the aspects ,that 1 think, are most important, explain the reason for its high acceptance, how does it work, how we should interpret them, even how does it lives with another model.
The Model of Convention from OECDE tries to avoid the double taxation , a problem that appears with the intemational economic relationships wich are growing every day. The need to reach sorne harmonization, due to the fact that there are to many different intern Jaws, has made the OECDE Model be taken in most of the bilateral conventions to avoid double taxation . The fact is that the Model is a great example to explain the globalization, although it is not mandatory and it is made with a technical language, the conventions are copied almost verbatim from de model. Finally 1 tried to develop the aspects ,that 1 think, are most important, explain the reason for its high acceptance, how does it work, how we should interpret them, even how does it lives with another model.