Los precios de transferencia en la economía digital
| dc.contributor.author | Sánchez Rojas, Ariel Andrés | spa |
| dc.date.accessioned | 2018-06-07 13:45:49 | |
| dc.date.accessioned | 2022-09-09T21:02:40Z | |
| dc.date.available | 2018-06-07 13:45:49 | |
| dc.date.available | 2022-09-09T21:02:40Z | |
| dc.date.issued | 2018-06-07 | |
| dc.description.abstract | El presente escrito buscará resolver cómo aplicar el Arm’s-Length Principle en el caso de la Economía Digital. El document se desarrollará en tres pasos: primero, una introducción a cómo funciona la economía digital; segundo, los precios de transferencia, y tercero, cómo analizar los precios de transferencia en la economía digital. La tesis de este escrito radica en que se debe determiner la transacción que se está hacienda (desarrollo o formalización de intangibles en el mercado; investigación, desarrollo y acuerdos en procesos de mejora, o pagos por el uso del nombre de la compañía o goodwill) para aplicar el método más adecuado y el análisis funcional idóneo.   | spa |
| dc.description.abstract | This document will try to solve how does the Arm’s-Length Principle can be applied on the Digital Economy era? This text will be distributed in three parts: firstly, an introduction to how does the digital economy works; secondly, on the matter of transfer pricing; at last, how to analyze transfer pricing on the digital economy. The thesis of this paper is that it must be determined the transaction (development, or formalization of intangibles on the market; research, or development; or payments for the use of the name of the company, or its Goodwill) for the most adequate method, and the best functional analysis to be applied. | eng |
| dc.format.mimetype | application/pdf | spa |
| dc.format.mimetype | text/html | spa |
| dc.format.mimetype | application/xml | spa |
| dc.identifier.eissn | 2346-2434 | |
| dc.identifier.issn | 1692-6722 | |
| dc.identifier.uri | https://bdigital.uexternado.edu.co/handle/001/10821 | |
| dc.identifier.url | https://revistas.uexternado.edu.co/index.php/fiscal/article/view/5411 | |
| dc.language.iso | spa | spa |
| dc.publisher | Centro de Estudios Fiscales | spa |
| dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5411/6605 | |
| dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5411/9144 | |
| dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5411/9289 | |
| dc.relation.citationedition | Núm. 12 , Año 2018 : Enero-Junio | spa |
| dc.relation.citationendpage | 67 | |
| dc.relation.citationissue | 12 | spa |
| dc.relation.citationstartpage | 51 | |
| dc.relation.ispartofjournal | Revista de Derecho Fiscal | spa |
| dc.relation.references | Brian J., Arnold (2016). International Tax Primer. Ed. Wolters Kluwer, 3 Edition. | spa |
| dc.relation.references | Dirección de Impuestos y Aduanas Nacionales (DIAN). Subdirección de Fiscalización Internacional (2016). Folletos de Precios de Transferencia. | spa |
| dc.relation.references | Parlatore, Francesco (2017). Conferencia dictada en el International Tax Center. University of Leiden, Panamá. Febrero. 2017 | spa |
| dc.relation.references | Ruiz, Juan Guillermo (2014). Tributación de la Economía Digital. Comunidad Contable. Bogotá: Legis. 12 de agosto, 2014. | spa |
| dc.relation.references | United States Tax Court. GlaxoSmithKline Holdings (America) Inc v. Commissioner, 117 T.C. No.1. File: July 5, 2001. | spa |
| dc.relation.references | United States Regulations (IRC 482) | spa |
| dc.relation.references | OECD (2015). Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD Publishing, Paris | spa |
| dc.relation.references | United Nations Model Tax Convention, Commentaries. | spa |
| dc.relation.references | OECD Model Tax Convention, Commentaries. | spa |
| dc.relation.references | OECD Model Tax Convention. | spa |
| dc.relation.references | OECD Model Tax Convention, Transfer Prices Guidelines. | spa |
| dc.relation.references | OECD Model Tax Convention, Glossary | spa |
| dc.relation.references | OECD Model Tax Convention, Discussion Drafts. | spa |
| dc.relation.references | Publimetro (2016). Uso de Netflix en Colombia. Publimetro. 2 de marzo de 2016. | spa |
| dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
| dc.rights.coar | http://purl.org/coar/access_right/c_abf2 | spa |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/4.0/ | spa |
| dc.source | https://revistas.uexternado.edu.co/index.php/fiscal/article/view/5411 | spa |
| dc.subject | Digital Economy; Transfer Pricing; Methods; Functional Analysis; MC ONU; MC OCDE; o MC USA | eng |
| dc.subject | Economía digital; Precios de transferencia; Métodos; Análisis funcional | spa |
| dc.title | Los precios de transferencia en la economía digital | spa |
| dc.title.translated | Transfer Pricing on Digital Economy | eng |
| dc.type | Artículo de revista | spa |
| dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
| dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
| dc.type.coarversion | http://purl.org/coar/version/c_970fb48d4fbd8a85 | spa |
| dc.type.content | Text | spa |
| dc.type.driver | info:eu-repo/semantics/article | spa |
| dc.type.local | Journal article | eng |
| dc.type.redcol | http://purl.org/redcol/resource_type/ARTREF | spa |
| dc.type.version | info:eu-repo/semantics/publishedVersion | spa |