Tales and details on dividend definition in double taxation conventions

Tales and details on dividend definition in double taxation conventions

El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes. El artículo 10.3 del Modelo de la OCDE es comúnmente adoptado por los tratados actuales. Este artículo describe los problemas que surgen de la interacción de la definición de dividendo en los tratados fiscales y la definición de dividendo proporcionada por el derecho privado y fiscal de los Estados contratantes. Además, este trabajo sostiene que tres elementos esenciales del concepto de dividendo en los tratados fiscales deben estar presentes para calificar las rentas como dividendos: una entidad distribuidora de dividendos, un de... Ver más

Guardado en:

Revista de Derecho Fiscal

1692-6722

2346-2434

Castro Arango , Jose Manuel

UNIVERSIDAD EXTERNADO DE COLOMBIA

10.18601/16926722.n23.02

2023-06-09

23

63

Colombia

instrumentos híbridos,

dividendos ocultos e construtivos

entidades híbridas,

Acordos de dupla tributação,

dividendos ocultos y ficticios.

entidades híbridas,

instrumentos híbridos,

convenios de doble imposición,

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Jose Manuel Castro Arango - 2023

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

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spelling Tales and details on dividend definition in double taxation conventions
Harris, P. (1996). Corporate /Shareholder Income Taxation: a comparison of imputation systems. IBFD.
Larenz, K. (2010). Metodología de la Ciencia del Derecho. Ariel Derecho.
Lang, M. Staringer, C. (2014) General Report. Cahiers de Droit Fiscal International: Qualification of taxable entities and treaty protection (pp. 19- 82). Vol. 99b. IFA.
Lang, M. (2000) The Application of the OECD Model Tax Convention To Partnerships. A Critical Analisis of the Report Prepared by the OECD Committee on Fiscal Affairs. Linde.
Lang, J. (2005) The Influence of Tax Principles on the Taxation of Income from Capital. The Notion of Income from Capital. EATLP International Tax Series, Vol. I. IBFD.
Lang, M. (2010) Introduction to The Law of Double Taxation Conventions. IBFD-Linde.
Helminen, M. (2010). The International Tax Law Concept of Dividend. Alphen aan den Rijn: Wolters Kluwer International BV.
Hattingh, J. (2009). South Africa: The Volkswagen Case and the Secondary Tax on Com¬panies: Part 2 – The Effect on the Taxation of Dividends with Emphasis on Dee-med (Constructive) Dividends. Bulletin for International Taxation (November), 508-533.
Harris, P. (2014). Article 10: Dividends. Global Tax Treaty Commentaries. IBFD.
Martín J., A. (2004). The 2003 Revision of the OECD Commentaries on the improper use of tax treaties: a case for the declining effects of the OECD Commentaries? Bulle-tin for International Fiscal Documentation, 1 (58), 17-30.
Eberhartinger, E. & Six, M. (2009). Taxation of Cross-Border Hybrid Finance: a Legal Analysis. Intertax, 1(37), 4-18.
De Broe, L. et al. (2011). Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Bulletin For International Taxation (July), 375-389.
De Broe, L. & De La Serna, M. (2005). Sociétés civiles transparentes françaises et la terri¬torialité du droit fiscal belge. Revue générale de fiscalité, 2(36), 15 et seq.
Castro Arango, J.M. (2014). Límites a la Capitalización Encubierta en España: problemas Comunitarios y Convencionales de los Nuevos Artículos 20 y 14.1.h) del TRLIS. Revista de Contabilidad y Tributación, (376).
Calderón Carrero, J.M. (2012b). A vueltas con las reglas de interpretación y calificación de los convenios de doble imposición al hilo de una Resolución del TEAC sobre híbridos financieros: la reciente reacción de la OCDE frente al arbitraje fiscal in¬ternacional. Quincena Fiscal Aranzadi (n.º 12/2012).
Bundgaard, J. & Dyppel, K.J. (2010). Profit-participating loans in international tax law. Intertax, 38/12, 643-662.
Brown, P. (2012). General Report. AA.VV. Cahiers de Droit Fiscal International: The debt-equity conundrum (pp. 15-44). 97B. IFA.
Bärsch, S. (2012). Taxation of Hybrid Financial Instruments and the Remuneration Deri¬ved Therefrom in an International and Cross-border Context.
Lucas Durán, M. (2000). La tributación de los dividendos internacionales. Lex Nova.
Pijl, H. (2011). Interest from Hybrid Debts in Tax Treaties. Bulletin for International Ta¬xation, (September), 482-502.
Avery Jones, J., et al. (1999). Whether the Definition of Dividend Limited to the Dividend Article Applies to the Double Taxation Relief Article Granting Underlying Credit. Bulletin for International Fiscal Documentation, 3(53), 103-108.
Zornoza, J. & Báez, A. (2010). The 2003 revisions to the commentary to the OECD mo¬del on tax treaties and GAARs: a mistaken starting point: Cuadernos De Derecho Transnacional, 2(1). http://kusan.uc3m.es/CIAN/index.php/CDT/article/view/984
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info:eu-repo/semantics/article
Vogel, K. (1997). On Double Taxations Conventions. Tercera Edición. Kluwer Law International.
Rotondaro, C. (2000) The Right to Redemption as a Key Characterization Factor in the OECD Model Convention Passive Income Taxation System – The Case of Reverse Convertibles. Derivatives & Financial Instruments (september/october) 258-271.
Vogel, K. & Prokisch, R. (1993). General Report. AA.VV. Cahiers de Droit Fiscal: Inter-pretation of Double Taxation Conventions, 78A. IFA.
Van Weeghel, S. (1998). Improper Use of Tax Treaties. Kluwer Law International.
Van Weeghel, S. (2010). General Report. Cahiers de Droit Fiscal International: Tax Trea¬ties and tax avoidance: application of anti-avoidance provisions. Vol. 95A. IFA.
Schön, W. et al. (2009). Debt and Equity: What’s the difference? A Comparative View. Max Planck Institute for Intellectual Property. Competition & Tax Law Research Paper Series n.º 09.
Schön, W. (2010). International Tax Coordination for a Second-Best World (Part. II). World Tax Journal, (February), 65-94.
Schön, W. (2012). The Distinct Equity of the Debt-Equity Distinction. Bulletin for Inter¬national Taxation, (September), 490-502.
Rust, A. (2004). National Report Germany. In M. Lang et al. (eds.), CFC Legislation, Tax Treaties and EC Law. The Hague: EUCOTAX – Kluwer Law International.
Rust, A. (2013). Capital Gains and Qualification Conflicts under Article 23 OECD Model. Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties. IBFD.
Bärsch, S. (2014). The Definitions of Dividends and Interest Contained in the OECD Mo¬del, Actual Treaties, and the German Model. Intertax, (42), 433-444.
Avery Jones, J. et al. (1996). Credit and Exemption under Tax Treaties in Cases of Diffe¬ring Income Characterization. European Taxation, IBFD, 4(36), 118-146.
Avery Jones, J., et al. (2009). The definition of dividends and interest in the OECD Model: Something Lost in Translation? World Tax Journal, 1(1), 5-45.
instrumentos híbridos,
Arnold, B. J. & Van Weeghel, S. (2006). The relationship between tax treaties and domes¬tic anti-abuse measures in Tax Treaties and domestic Law. Tax Treaties and Domes¬tic Law. EC and International Tax Law Series, 2, 81-214.
Artículo de revista
Núm. 23 , Año 2023 : Julio-Diciembre
23
dividendos ocultos e construtivos
entidades híbridas,
Acordos de dupla tributação,
text/html
dividendos ocultos y ficticios.
entidades híbridas,
instrumentos híbridos,
convenios de doble imposición,
Castro Arango , Jose Manuel
El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes. El artículo 10.3 del Modelo de la OCDE es comúnmente adoptado por los tratados actuales. Este artículo describe los problemas que surgen de la interacción de la definición de dividendo en los tratados fiscales y la definición de dividendo proporcionada por el derecho privado y fiscal de los Estados contratantes. Además, este trabajo sostiene que tres elementos esenciales del concepto de dividendo en los tratados fiscales deben estar presentes para calificar las rentas como dividendos: una entidad distribuidora de dividendos, un derecho corporativo y el vínculo entre los elementos anteriores y la renta. Sin embargo, un análisis de la jurisprudencia y la doctri­na internacional permite al autor concluir que el artículo 10 del Modelo OCDE permite la aplicación de las definiciones previstas por el derecho interno del Estado fuente de los dividendos, en un ámbito más amplio que el sustentado por los principales autores. En consecuencia, la investigación demuestra que los tres elementos del concepto deben interpretarse con preferencia al sentido que le otorga la ley fuente.
application/pdf
Publication
text/xml
Español
Almudí Cid, J.M. (2005). El Régimen Jurídico de Transparencia Fiscal Internacional. Instituto de Estudios Fiscales.
Almudí Cid, J.M. (2010). El Régimen Antielusivo de Transparencia Fiscal Internacional. In F. Serrano Antón (dir.), Fiscalidad Internacional (pp. 1037-1119), 4.ª edición. Ediciones CEF.
Centro de Estudios Fiscales
Jose Manuel Castro Arango - 2023
http://creativecommons.org/licenses/by-nc-sa/4.0
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
https://revistas.uexternado.edu.co/index.php/fiscal/article/view/8759
Revista de Derecho Fiscal
Tales and details on dividend definition in double taxation conventions
The term “dividends” is used in many law areas with specific purposes. Particularly, the dividend concept in tax treaties is used to distribute the taxing power among the contrac­ting states. Art. 10.3 of the OECD Model is commonly adopted by actual treaties. This paper describes the issues arising from the interaction of the dividend definition in tax treaties and the dividend definition provided by the private and fiscal law of the contrac­ting states. Moreover, this paper sustains that three essential elements of the dividend concept in tax treaties should be present in order to qualify the income as dividends: a di­vidend-distributing entity, a corporate right and the link between the previous elements and the income. However, an analysis of the case law and the international doctrine allows the author to conclude that article 10 of the OECD Model allows the application of the definitions provided by domestic law of the source State of the dividends, in a wider scope than the one supported by major authors. Consequently, the research de­monstrates that the three-elements of the concept should be interpreted given preference to the meaning provided by the source law.
Journal article
double taxation conventions,
hybrid instruments,
hybrid entities,
hidden and constructive dividends.
2023-06-09
https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15014
https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15015
10.18601/16926722.n23.02
https://revistas.uexternado.edu.co/index.php/fiscal/article/download/8759/15013
63
23
2023-06-09T15:01:39Z
1692-6722
2346-2434
https://doi.org/10.18601/16926722.n23.02
2023-06-09T15:01:39Z
institution UNIVERSIDAD EXTERNADO DE COLOMBIA
thumbnail https://nuevo.metarevistas.org/UNIVERSIDADEXTERNADODECOLOMBIA/logo.png
country_str Colombia
collection Revista de Derecho Fiscal
title Tales and details on dividend definition in double taxation conventions
spellingShingle Tales and details on dividend definition in double taxation conventions
Castro Arango , Jose Manuel
instrumentos híbridos,
dividendos ocultos e construtivos
entidades híbridas,
Acordos de dupla tributação,
dividendos ocultos y ficticios.
entidades híbridas,
instrumentos híbridos,
convenios de doble imposición,
double taxation conventions,
hybrid instruments,
hybrid entities,
hidden and constructive dividends.
title_short Tales and details on dividend definition in double taxation conventions
title_full Tales and details on dividend definition in double taxation conventions
title_fullStr Tales and details on dividend definition in double taxation conventions
title_full_unstemmed Tales and details on dividend definition in double taxation conventions
title_sort tales and details on dividend definition in double taxation conventions
title_eng Tales and details on dividend definition in double taxation conventions
description El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes. El artículo 10.3 del Modelo de la OCDE es comúnmente adoptado por los tratados actuales. Este artículo describe los problemas que surgen de la interacción de la definición de dividendo en los tratados fiscales y la definición de dividendo proporcionada por el derecho privado y fiscal de los Estados contratantes. Además, este trabajo sostiene que tres elementos esenciales del concepto de dividendo en los tratados fiscales deben estar presentes para calificar las rentas como dividendos: una entidad distribuidora de dividendos, un derecho corporativo y el vínculo entre los elementos anteriores y la renta. Sin embargo, un análisis de la jurisprudencia y la doctri­na internacional permite al autor concluir que el artículo 10 del Modelo OCDE permite la aplicación de las definiciones previstas por el derecho interno del Estado fuente de los dividendos, en un ámbito más amplio que el sustentado por los principales autores. En consecuencia, la investigación demuestra que los tres elementos del concepto deben interpretarse con preferencia al sentido que le otorga la ley fuente.
description_eng The term “dividends” is used in many law areas with specific purposes. Particularly, the dividend concept in tax treaties is used to distribute the taxing power among the contrac­ting states. Art. 10.3 of the OECD Model is commonly adopted by actual treaties. This paper describes the issues arising from the interaction of the dividend definition in tax treaties and the dividend definition provided by the private and fiscal law of the contrac­ting states. Moreover, this paper sustains that three essential elements of the dividend concept in tax treaties should be present in order to qualify the income as dividends: a di­vidend-distributing entity, a corporate right and the link between the previous elements and the income. However, an analysis of the case law and the international doctrine allows the author to conclude that article 10 of the OECD Model allows the application of the definitions provided by domestic law of the source State of the dividends, in a wider scope than the one supported by major authors. Consequently, the research de­monstrates that the three-elements of the concept should be interpreted given preference to the meaning provided by the source law.
author Castro Arango , Jose Manuel
author_facet Castro Arango , Jose Manuel
topicspa_str_mv instrumentos híbridos,
dividendos ocultos e construtivos
entidades híbridas,
Acordos de dupla tributação,
dividendos ocultos y ficticios.
entidades híbridas,
instrumentos híbridos,
convenios de doble imposición,
topic instrumentos híbridos,
dividendos ocultos e construtivos
entidades híbridas,
Acordos de dupla tributação,
dividendos ocultos y ficticios.
entidades híbridas,
instrumentos híbridos,
convenios de doble imposición,
double taxation conventions,
hybrid instruments,
hybrid entities,
hidden and constructive dividends.
topic_facet instrumentos híbridos,
dividendos ocultos e construtivos
entidades híbridas,
Acordos de dupla tributação,
dividendos ocultos y ficticios.
entidades híbridas,
instrumentos híbridos,
convenios de doble imposición,
double taxation conventions,
hybrid instruments,
hybrid entities,
hidden and constructive dividends.
citationissue 23
citationedition Núm. 23 , Año 2023 : Julio-Diciembre
publisher Centro de Estudios Fiscales
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info:eu-repo/semantics/openAccess
Jose Manuel Castro Arango - 2023
http://creativecommons.org/licenses/by-nc-sa/4.0
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
references Harris, P. (1996). Corporate /Shareholder Income Taxation: a comparison of imputation systems. IBFD.
Larenz, K. (2010). Metodología de la Ciencia del Derecho. Ariel Derecho.
Lang, M. Staringer, C. (2014) General Report. Cahiers de Droit Fiscal International: Qualification of taxable entities and treaty protection (pp. 19- 82). Vol. 99b. IFA.
Lang, M. (2000) The Application of the OECD Model Tax Convention To Partnerships. A Critical Analisis of the Report Prepared by the OECD Committee on Fiscal Affairs. Linde.
Lang, J. (2005) The Influence of Tax Principles on the Taxation of Income from Capital. The Notion of Income from Capital. EATLP International Tax Series, Vol. I. IBFD.
Lang, M. (2010) Introduction to The Law of Double Taxation Conventions. IBFD-Linde.
Helminen, M. (2010). The International Tax Law Concept of Dividend. Alphen aan den Rijn: Wolters Kluwer International BV.
Hattingh, J. (2009). South Africa: The Volkswagen Case and the Secondary Tax on Com¬panies: Part 2 – The Effect on the Taxation of Dividends with Emphasis on Dee-med (Constructive) Dividends. Bulletin for International Taxation (November), 508-533.
Harris, P. (2014). Article 10: Dividends. Global Tax Treaty Commentaries. IBFD.
Martín J., A. (2004). The 2003 Revision of the OECD Commentaries on the improper use of tax treaties: a case for the declining effects of the OECD Commentaries? Bulle-tin for International Fiscal Documentation, 1 (58), 17-30.
Eberhartinger, E. & Six, M. (2009). Taxation of Cross-Border Hybrid Finance: a Legal Analysis. Intertax, 1(37), 4-18.
De Broe, L. et al. (2011). Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Bulletin For International Taxation (July), 375-389.
De Broe, L. & De La Serna, M. (2005). Sociétés civiles transparentes françaises et la terri¬torialité du droit fiscal belge. Revue générale de fiscalité, 2(36), 15 et seq.
Castro Arango, J.M. (2014). Límites a la Capitalización Encubierta en España: problemas Comunitarios y Convencionales de los Nuevos Artículos 20 y 14.1.h) del TRLIS. Revista de Contabilidad y Tributación, (376).
Calderón Carrero, J.M. (2012b). A vueltas con las reglas de interpretación y calificación de los convenios de doble imposición al hilo de una Resolución del TEAC sobre híbridos financieros: la reciente reacción de la OCDE frente al arbitraje fiscal in¬ternacional. Quincena Fiscal Aranzadi (n.º 12/2012).
Bundgaard, J. & Dyppel, K.J. (2010). Profit-participating loans in international tax law. Intertax, 38/12, 643-662.
Brown, P. (2012). General Report. AA.VV. Cahiers de Droit Fiscal International: The debt-equity conundrum (pp. 15-44). 97B. IFA.
Bärsch, S. (2012). Taxation of Hybrid Financial Instruments and the Remuneration Deri¬ved Therefrom in an International and Cross-border Context.
Lucas Durán, M. (2000). La tributación de los dividendos internacionales. Lex Nova.
Pijl, H. (2011). Interest from Hybrid Debts in Tax Treaties. Bulletin for International Ta¬xation, (September), 482-502.
Avery Jones, J., et al. (1999). Whether the Definition of Dividend Limited to the Dividend Article Applies to the Double Taxation Relief Article Granting Underlying Credit. Bulletin for International Fiscal Documentation, 3(53), 103-108.
Zornoza, J. & Báez, A. (2010). The 2003 revisions to the commentary to the OECD mo¬del on tax treaties and GAARs: a mistaken starting point: Cuadernos De Derecho Transnacional, 2(1). http://kusan.uc3m.es/CIAN/index.php/CDT/article/view/984
Vogel, K. (1997). On Double Taxations Conventions. Tercera Edición. Kluwer Law International.
Rotondaro, C. (2000) The Right to Redemption as a Key Characterization Factor in the OECD Model Convention Passive Income Taxation System – The Case of Reverse Convertibles. Derivatives & Financial Instruments (september/october) 258-271.
Vogel, K. & Prokisch, R. (1993). General Report. AA.VV. Cahiers de Droit Fiscal: Inter-pretation of Double Taxation Conventions, 78A. IFA.
Van Weeghel, S. (1998). Improper Use of Tax Treaties. Kluwer Law International.
Van Weeghel, S. (2010). General Report. Cahiers de Droit Fiscal International: Tax Trea¬ties and tax avoidance: application of anti-avoidance provisions. Vol. 95A. IFA.
Schön, W. et al. (2009). Debt and Equity: What’s the difference? A Comparative View. Max Planck Institute for Intellectual Property. Competition & Tax Law Research Paper Series n.º 09.
Schön, W. (2010). International Tax Coordination for a Second-Best World (Part. II). World Tax Journal, (February), 65-94.
Schön, W. (2012). The Distinct Equity of the Debt-Equity Distinction. Bulletin for Inter¬national Taxation, (September), 490-502.
Rust, A. (2004). National Report Germany. In M. Lang et al. (eds.), CFC Legislation, Tax Treaties and EC Law. The Hague: EUCOTAX – Kluwer Law International.
Rust, A. (2013). Capital Gains and Qualification Conflicts under Article 23 OECD Model. Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties. IBFD.
Bärsch, S. (2014). The Definitions of Dividends and Interest Contained in the OECD Mo¬del, Actual Treaties, and the German Model. Intertax, (42), 433-444.
Avery Jones, J. et al. (1996). Credit and Exemption under Tax Treaties in Cases of Diffe¬ring Income Characterization. European Taxation, IBFD, 4(36), 118-146.
Avery Jones, J., et al. (2009). The definition of dividends and interest in the OECD Model: Something Lost in Translation? World Tax Journal, 1(1), 5-45.
Arnold, B. J. & Van Weeghel, S. (2006). The relationship between tax treaties and domes¬tic anti-abuse measures in Tax Treaties and domestic Law. Tax Treaties and Domes¬tic Law. EC and International Tax Law Series, 2, 81-214.
Almudí Cid, J.M. (2005). El Régimen Jurídico de Transparencia Fiscal Internacional. Instituto de Estudios Fiscales.
Almudí Cid, J.M. (2010). El Régimen Antielusivo de Transparencia Fiscal Internacional. In F. Serrano Antón (dir.), Fiscalidad Internacional (pp. 1037-1119), 4.ª edición. Ediciones CEF.
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