Tratados de doble tributación en Nicaragua y sus efectos en las operaciones económicas y financieras de los contribuyentes transnacionales en el país
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Universidad Santo Tomás Seccional Bucaramanga
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El presente artículo de investigación se realizó con el objetivo de analizar los efectos jurídicos y económicos que genera la carencia de tratados de doble imposición en Nicaragua, y sus implicaciones en las operaciones económicas, comerciales y financieras de los contribuyentes transnacionales que realizan transacciones en territorio nacional, o con sus partes relacionadas contribuyentes en el país. Se determina el alcance y los efectos de los tratados de doble imposición en materia tributaria y económica, analizando su concepto, estructura, tratamiento jurídico y estándares internacionales. Se expone el régimen del impuesto sobre la renta en las transacciones internacionales, conforme el ordenamiento jurídico nicaragüense, y los efectos adversos que genera su aplicación directa, a los contribuyentes en sus resultados económicos y financieros, en comparación con la aplicación efectiva de tratados de doble imposición, que reduzcan el gravamen de los impuestos locales con base en la normativa tributaria nicaragüense, lo que resulta en un efecto adverso en la economía del país, al no fomentarse la atracción de inversión extranjera directa, particularmente de empresas o grupos transfronterizos que tributen bajo renta mundial, y que buscan eficiencia financiera y tributaria corporativa, lo que reduce la competitividad de Nicaragua, como un país ideal para la recepción de inversión extranjera.
This research article was carried out with the objective of analyzing the legal and economic effects generated by the lack of double taxation treaties in Nicaragua, and its implications in the economic, commercial and financial operations of transnational taxpayers who carry out transactions in national territory., or with its related parties taxpayers in the country. The scope and effects of double taxation treaties in tax and economic matters are determined, analyzing their concept, structure, legal treatment, and international standards. The income tax regime in international transactions is exposed, according to the Nicaraguan legal system, and the adverse effects that its direct application generates, to the taxpayers in their economic and financial results, in comparison with the effective application of double treaties. taxation, which reduce the burden of local taxes based on Nicaraguan tax regulations, which results in an adverse effect on the country's economy, by not encouraging the attraction of foreign direct investment, particularly from cross-border companies or groups that pay taxes under world income, and who seek corporate financial and tax efficiency, which reduces Nicaragua's competitiveness, as an ideal country for receiving foreign investment.
This research article was carried out with the objective of analyzing the legal and economic effects generated by the lack of double taxation treaties in Nicaragua, and its implications in the economic, commercial and financial operations of transnational taxpayers who carry out transactions in national territory., or with its related parties taxpayers in the country. The scope and effects of double taxation treaties in tax and economic matters are determined, analyzing their concept, structure, legal treatment, and international standards. The income tax regime in international transactions is exposed, according to the Nicaraguan legal system, and the adverse effects that its direct application generates, to the taxpayers in their economic and financial results, in comparison with the effective application of double treaties. taxation, which reduce the burden of local taxes based on Nicaraguan tax regulations, which results in an adverse effect on the country's economy, by not encouraging the attraction of foreign direct investment, particularly from cross-border companies or groups that pay taxes under world income, and who seek corporate financial and tax efficiency, which reduces Nicaragua's competitiveness, as an ideal country for receiving foreign investment.
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Double taxation treaties, jurisdiction, contracting states, taxes, taxpayers, Tratados de doble tributación, jurisdicción, Estados contratantes, impuestos, contribuyentes
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