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Tax Havens or Low-Tax Jurisdictions

Tax Havens or Low-Tax Jurisdictions

          
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About the Book

Paraíso Fiscal, Centro Offshore, Territorio de Baja o Nula Imposición 1.1.1 Definición Los paraísos fiscales también son llamados centros financieros "offshore", centros financieros extraterritoriales o incluso "centros financieros internacionales". El término original es "Tax Haven" que significa refugio fiscal, el cual fue traducido erróneamente al español como "paraíso fiscal". Muchos Autores e investigadores hacen referencia a que no existe una definición uniforme de paraíso fiscal, cada país tiene sus propias valoraciones para definirlo. Chávez Chávez (2014) en su artículo "Los paraisos fiscales y su impacto global en América Latina (México) publicado en la Revista Cimexus resalta que no existe una definición uniforme y propone la siguiente definicion: No existe una definición oficial o estandarizada que explique exactamente lo que debe entenderse por paraíso fiscal. Sólo podré recurrir a la definición que creo más ajustada. Un "Paraíso Fiscal" puede ser un país, un territorio, una determinada región o también una actividad económica que se busca privilegiar frente al resto, con la finalidad de captar fuertes inversiones, constituir sociedades, acoger personas físicas con grandes capitales, etc. Dicho de otro modo, los paraísos fiscales son aquellos sitios que atraen a los inversores extranjeros por el trato fiscal favorable que reciben. Conforme se puede apreciar, el término "paraíso fiscal" admite múltiples posibilidades, por ello es recomendable utilizar el término "países o zonas de baja tributación". (pág. 15) Picón Gonzales (2016) en su tesis los "Paraisos Fiscales como Herramienta de Planificación Tributaria" manifiesta que "es importante señalar que no existe una 4 definición única de Paraíso Fiscal, la mayor parte de los autores solo se ponen de acuerdo en la concurrencia de una serie de características en los mencionados Paraísos, a las que luego aludiremos, pero no hay una definición concreta de Paraíso Fiscal". (pág. 56) Asimismo, Picón Gonzales (2016) indica que él entiende como Paraíso Fiscal lo siguiente: Es así que desde un punto de vista técnico resulta difícil determinar objetivamente cuando un régimen fiscal puede ser calificado de paraíso fiscal, ya que podemos entender a grandes rasgos por "paraíso fiscal" al territorio o Estado que se caracteriza por una escasa o nula tributación a que someten a determinada clase de transacciones, ventas a determinadas personas o entidades que allí encuentran su cobertura o amparo. (pág. 56) Entonces, si bien el paraíso fiscal no tiene una definición uniforme a nivel mundial, los diferentes conceptos señalan lo siguiente: Un paraíso fiscal es un país, estado o territorio que busca privilegiar a personas jurídicas o naturales no residentes en relación a los residentes, con el objeto de captar inversiones, constituir sociedades y acoger a personas con grandes capitales ofreciendo niveles de tributación bajos o nulos, donde los operadores económicos poseen el anonimato que provee el secreto bancario, mercantil y profesional.


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Product Details
  • ISBN-13: 9798421424673
  • Publisher: Independently Published
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 127 gr
  • ISBN-10: 842142467X
  • Publisher Date: 22 Feb 2022
  • Height: 229 mm
  • No of Pages: 86
  • Spine Width: 5 mm
  • Width: 152 mm


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