Miguel Pastor Ruiz de Cenzano. Economista.
En el ámbito de la fiscalidad internacional existen diversos instrumentos que están previstos o son utilizados por las legislaciones nacionales. Instrumentos que se van perfeccionando y errores que se van depurando a medida que alcanza a las arcas de los Estados la realidad de la globalización.
A este respecto, tienen especial relevancia:
Los convenios para evitar la doble imposición (CDI) están definidos oficialmente como instrumentos fundamentales para promover las inversiones exteriores. Dotan de seguridad jurídica a los inversores y reducen la fiscalidad de dichas inversiones. Pueden incluir la cláusula de nación más favorecida (CNMF). Esto implica que el país debe hacer extensible a España el mismo trato, más favorable, que haya otorgado a algún tercer país con el que haya concluido un CDI con posterioridad al firmado con España, y viceversa. Se explica el fundamento de la CNMF que resulte aplicable y la fecha a partir de la cual se puede aplicar.
En setiembre de 2017 se suscribió, en unión de 76 países y jurisdicciones, un Convenio Multilateral que permite implementar las medidas resultantes del proyecto BEPS de la OCDE. Está relacionao con los tratados fiscales con el objetivo de prevenir la erosión de las bases imponibles y el traslado de beneficios por parte de las empresas transnacionales. Las medidas convencionales incluidas en el nuevo Convenio Multilateral se refieren, precisamente, a los mecanismos híbridos, al abuso de los tratados, al establecimiento permanente y a los procedimientos amistosos.
Según la propia OCDE, fortalecerá, asimismo, las disposiciones encaminadas a resolver las controversias que puedan surgir con respecto a la interpretación de los tratados. Incluso mediante arbitraje obligatorio y vinculante, minimizando ulteriormente el riesgo de doble imposición e incrementando la seguridad jurídica en materia tributaria.
Los acuerdos de intercambio de información entre las Administraciones fiscales de los Estados son muy importantes para prevenir el fraude y la evasión fiscal.
Acuerdos de asistencia mutua administrativa en materia fiscal,por lo que las Partes intercambiarán, en particular según lo previsto en la presente sección, la información que pueda ser pertinente para la administración o la aplicación de sus legislaciones internas relativas a los impuestos a que se refiere el presente Convenio.
Otros instrumentos de cooperación transfronteriza, con un alcance más específico. Por ejemplo, con Portugal, mediante el Tratado para la represión del tráfico ilícito de drogas en el mar y el Acuerdo para la persecución intrafronteriza.
La normativa tributaria…
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