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Globalización tributariaeBook
Casos sobre la aplicación de los tratados para evitar doble tributación
Autor: Luis Carlos Ledesma VillarLas operaciones internacionales se vuelven más frecuentes y cada vez cobran mayor relevancia en el contexto de negocios en el que nos desenvolvemos. Debido a que los efectos de estas operaciones están sometidos a la potestad tributaria de los países donde ocurren, es necesario comprender la estructura y racionalidad de los principios de la tributación internacional y su aplicación en México, según las directrices de la Organización para la Cooperación y el Desarrollo Económicos.
SOBRE EL AUTOR
Luis Carlos Ledesma Villar
Contador Público y Licenciado en Derecho por el Instituto Tecnológico Autónomo de México (ITAM). Cuenta con una Maestría MBA, Programa especial propedéutico para Maestría en Administración (MBA) y exámenes TOEFL y GMAT, por el ITAM; Diplomado en Impuestos Internacionales, programa Instituto Tecnológico Autónomo de México-Harvard; Maestría en Impuestos/CETYS, Universidad Mexicali y es Contador Público Certificado y Profesional Certificado en Fiscal. En el Colegio de Contadores Públicos de México ha desempeñado diversos cargos, como: asesor de la Vicepresidencia de Desarrollo Profesional (2014-2018), Presidente del Comité de Capacitación (2012-2014), participante en el III y VI Foro en el extranjero de Aspectos Fiscales en Operaciones Internacionales (2009 y 2012), participante en la XXVIII Conferencia Interamericana de Contabilidad (2009), expositor y coordinador del Diplomado de Salarios y Seguridad Social (2006-2008), asesor, expositor y Coordinador del Foro de Precios de Transferencia (1997), participante en la XXI Conferencia Interamericana de Contabilidad (1995), integrante de la Comisión de Educación Profesional Continua, Docencia (1990-1992) y expositor del régimen fiscal de empresas constructoras (1983).
Ha fungido como Director General de Actividades Empresariales de Capacitación, Director de capacitación en el área fiscal, financiera y como expositor del Corporativo Especializado en Capacitación Fiscal y Administrativo del Noroeste, A.C. (CECAFI), Coordinador del Diplomado en Derecho Fiscal y expositor del Corporativo Especializado en Capacitación Empresarial, A.C., Director General y expositor de temas del área fiscal de KPMG, consultor y asesor patrimonial internacional.
En el ámbito docente, se ha desempeñado como catedrático de posgrado en el ITAM, Universidad Autónoma de Baja California (UABC), Universidad Autónoma de Ciudad Juárez (UACJ) y Universidad Autónoma de Sinaloa (UAS); expositor en diversos Colegios de Contadores Públicos, catedrático titular del ITAM desde 1979 en diversas asignaturas. Fue Coordinador Fundador del Diplomado en Impuestos de la misma Institución durante 1980 y es catedrático del mismo programa. También es catedrático en la especialidad en Materia Impositiva y de los Diplomados en Derecho Tributario, Contabilidad, Finanzas Internacionales del ITAM.
Coordinador de Diplomado en Tributación Internacional; catedrático en la Maestría en Contaduría en la Universidad Autónoma de Baja California (Mexicali, Tijuana y Ensenada); en la maestría de Impuestos del CETYS Universidad Campus Mexicali, Tijuana, Ensenada y La Paz; así como catedrático de la Academia Mexicana de Investigación Fiscal en las Maestrías de Política Fiscal y de Tributación Internacional.
Actualmente es asesor y consultor independiente en atención a las áreas fiscal, financiera, patrimonial y contable para compañías en diferentes partes de la República Mexicana, asociado Fiscal en HLB, socio de RLH Consultores, asociado en el Colegio de Contadores Públicos de México y socio director del despacho Ledesma y Asociados, S.C
TABLA DE CONTENIDO
Introducción
Guía para el lector
Antecedentes
Capítulo 1. Marco legal
1.1 Convenios celebrados por México para evitar la doble imposición que incluyen regalías
1.2 Regalías en los convenios celebrados por México con Canadá y Estados Unidos de América
1.3 Beneficios de aplicar un convenio para evitar la doble imposición
1.4 Regalías por el uso del software
1.5 Servicios personales independientes
Capítulo 2. Casos prácticos de asuntos de los negocios jurídicos internacionales y sus efectos frente a la doble tributación
2.1 Caso uno. Préstamo de dinero entre empresas
2.2 Caso dos. Artistas y deportistas
2.3 Caso tres. Divorcio entre residentes de distinto país
2.4 Caso cuatro. Enajenación de acciones
2.5 Caso cinco. Cambio de residencia y efectos tributarios
2.6 Caso seis. Efectos del establecimiento permanente
2.7 Caso siete. Precios de Transferencia
2.8 Caso ocho. ¿Qué es un APA?
2.9 Caso nueve. ¿Qué es una regla de origen?
2.10 Caso diez. Pagos por publicidad al extranjero
2.11 Caso once. Pagos por licencia de explotación de equipos
2.11.1 Consideraciones adicionales a este caso para efectos de la Ley Aduanera
2.11.2 Consideraciones adicionales a este caso para efectos de la LIVA
2.11.3 Consideraciones adicionales a este caso para efectos del Convenio para evitar doble tributación celebrado entre México y los otros estados contratantes
2.12 Conclusión
Capítulo 3. Aspectos sobre el derecho tributario internacional
3.1 Contenido temático para el desarrollo de casos
3.2 Marco legal
3.2.1 Acuerdo amplio de intercambio de información
3.2.2 Constancia de residencia fiscal
3.2.3 Título I.2. Código Fiscal de la Federación
3.3 Sujetos obligados al pago de ISR en México
3.3.1 Residencia fiscal en México
3.3.2 Domicilio fiscal, su casa-habitación
3.3.3 Domicilio fiscal de las personas físicas residentes en el extranjero
3.3.4 Establecimiento permanente
3.3.5 Disposición actual de la LISR en su artículo 2, vigente a partir de 2014
3.4 Normas internacionales
3.4.1 Convención de Viena
Capítulo 4. Régimen fiscal de las principales operaciones de servicios tratamiento de los ingresos de residentes en el extranjero
4.1 Título V de la Ley del Impuesto Sobre la Renta
4.2 Tratamiento de los ingresos de residentes en el extranjero según tratados internacionales
4.3 Cuadros comparativos entre los tratados internacionales y la LISR
Capítulo 5. Resumen de revisión de casos
Capítulo 6. Casos sobre el régimen fiscal internacional
Fuentes de consulta
Edición: Primera
Año: 2020
eISBN: 9786075630755
Dimensiones: N/D
Formato: eBook
Idioma: Español
Área: Ciencias Empresariales
Categorías: eBooks, Instituto Mexicano de Contadores Públicos IMCP, Libros de Impuestos
Año: 2020
eISBN: 9786075630755
Dimensiones: N/D
Formato: eBook
Idioma: Español
Área: Ciencias Empresariales
Categorías: eBooks, Instituto Mexicano de Contadores Públicos IMCP, Libros de Impuestos
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