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Fiscalidad Internacional En Cuba, Retos, Posibilidades Y Limitaciones

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Fiscalidad Internacional En Cuba, Retos, Posibilidades Y Limitaciones REVISTA CUBANA DE FINANZAS Y PRECIOS Vol. 2 No. 1, Enero - Marzo, Año 2018, ISSN-e 2523-2967, RNPS-e 2449 http://www.mfp.gob.cu/revista_mfp/ Correo: [email protected] Teléf. 53-7-8671904 Fiscalidad Artículo internacional en Cuba, Arbitrado retos, posibilidades y limitaciones International taxation in Cuba, challenges, possibilities and limitations MSC. ARMANDO LOPETEGUI MARTÍNEZ Ministerio de Finanzas y Precios, Cuba. [email protected] Empedrado No. 302, Esq. Aguiar. Habana Vieja. La Habana. Cuba. RESUMEN ABSTRACT El trabajo aborda los aspectos The work addresses the general aspects generales de la fiscalidad internacional, su of international taxation, its impact on tax impacto en los sistemas tributarios; así como, systems; as well as that of double taxation in el de la doble imposición fiscal en el comercio international trade and foreign investment; internacional y las inversiones extranjeras; states its main consequences and ways to enuncia sus principales consecuencias y eliminate it; emphasizes the role of the formas para eliminarla; enfatiza el papel de agreements to avoid it and culminates by making los convenios para evitarla y culmina some recommendations for the management of efectuando algunas recomendaciones, para el the challenges, possibilities and limitations of the manejo de los retos, posibilidades y current Cuban Tax System; emphasizing the risks limitaciones, del actual Sistema Tributario of being impacted by the harmful effects of this cubano; enfatizando los riesgos de ser modality and being considered Cuba, as a tax impactados por los efectos nocivos de esta haven. modalidad y ser considerada Cuba, como un paraíso fiscal. Palabras claves: fiscalidad, impuestos, Keywords: taxation, taxes, agreements, taxes convenios, tributos 63 REVISTA CUBANA DE FINANZAS Y PRECIOS Vol. 2 No. 1, Enero - Marzo, Año 2018, ISSN-e 2523-2967, RNPS-e 2449 http://www.mfp.gob.cu/revista_mfp/ Correo: [email protected] Teléf. 53-7-8671904 INTRODUCCIÓN on el objetivo de compartir los funcionamiento del sistema tributario, conocimientos presenciales e con énfasis en: C investigativos adquiridos sobre la a) la generación de cultura tributaria, Fiscalidad Internacional, el autor ha b) brindar adecuados servicios por parte efectuado un análisis sobre el contexto de la Administración a los sujetos con actual del tema, las diferentes acciones los cuales se relaciona, realizadas por Cuba, para evaluar los c) garantizar equidad, justicia y retos, posibilidades y limitaciones transparencia en su implementación, existentes e intentar hacer algunas d) ejercer una eficaz asesoría, propuestas que permitan proyectar seguimiento y control, avances en éste sentido. e) fomentar el cumplimiento voluntario La Administración Tributaria de las obligaciones tributarias, cumple un papel básico en cualquier f) lograr que los contribuyentes perciban sociedad moderna, al ser la principal los beneficios sociales que de una u agencia captadora de ingresos para otra forma reciben todos los respaldar los objetivos y prioridades ciudadanos en general. previstos en los programas políticos de los g) Actuar en correspondencia con los gobiernos. principios generalmente aceptados Para lograr tal encomienda, se por los países de la región y los que son requiere de una base normativa, jurídica y miembros del Centro Interamericano procedimental, así como de mecanismos y de Administraciones Tributarias (CIAT) asociaciones que permitan un adecuado DESARROLLO MARCO CONCEPTUAL DE LA fomentar el desarrollo social y funcionen FISCALIDAD INTERNACIONAL bajo los principios de justicia, equidad, La Fiscalidad Internacional surge imparcialidad, sencillez, eficiencia y como resultado, principalmente, de la eficacia. globalización de la economía mundial, la La referida globalización se internalización e integración de las caracteriza por el crecimiento de las operaciones comerciales, la expansión de transacciones de bienes y servicios, así los mercados financieros y el desarrollo como de los flujos internacionales de alcanzado en el uso de las tecnologías de inversión directa, que benefician de la información y las comunicaciones. manera particular, a las empresas Esto genera importantes retos a los multinacionales y a los oligopolios, y estados, para garantizar que su sistema afectan a las pequeñas, medianas y hasta fiscal, capte los ingresos necesarios para 64 REVISTA CUBANA DE FINANZAS Y PRECIOS Vol. 2 No. 1, Enero - Marzo, Año 2018, ISSN-e 2523-2967, RNPS-e 2449 http://www.mfp.gob.cu/revista_mfp/ Correo: [email protected] Teléf. 53-7-8671904 a las grandes empresas nacionales, así que soportan la carga tributaria, como a la gran mayoría de la sociedad. asumen el riesgo de evadir, Unido a lo anterior, se aprecia un c) se genera una percepción social de crecimiento en las empresas injusticia tributaria, al permitir que los multinacionales y en los oligopolios de: que más ganen, declaren y paguen a) la deslocalización de capitales y menos y, actividades económicas por motivos d) las empresas operan con marcadas fiscales, desventajas competitivas, respecto a b) la deslocalización de bases imponibles las que erosionan su base imponible y a partir del establecimiento de trasladan sus beneficios más allá de regímenes fiscales privilegiados, sus fronteras para eludir o reducir sus c) el aumento de los problemas de doble impuestos. imposición, La fiscalidad internacional debe d) el uso de los precios de transferencias velar por investigar a los contribuyentes o para recibir más beneficios y pagar sujetos de tributos, que: menos tributos, 1. Operan en los llamados paraísos e) el uso de los paraísos fiscales, como vía fiscales. para beneficiarse de sus características 2. Hacen referencia a la y funcionalidad, subcapitalización. f) así como de la erosión de la base 3. Utilizan los precios de imponible y el traslado de beneficios. transferencias. g) Tales fenómenos facilitan que las 4. Invocan la doble imposición multinacionales, al mismo tiempo que internacional. maximizan sus ingresos, utilidades y 5. Emplean la planificación fiscal con beneficios, minimizan propósitos elusivos. significativamente su carga tributaria, 6. Erosionan la base imponible y generando un serio conflicto de trasladan los beneficios equidad, al tener que asumir la carga Para poder analizar cómo impacta restante, los que reciben menos éste fenómeno en el sistema tributario ingresos. cubano, así como analizar los retos, La nocividad de estas prácticas, posibilidades y limitaciones asociados al afectan además a los gobiernos, la módulo objeto de estudio, resulta sociedad y a las empresas que solo imprescindible mencionar los principales operan en el mercado interno y a las que factores que caracterizan a cada uno de lo hacen además en el exterior, pero no los seis aspectos anteriores. clasifican en dicha dimensión, toda vez que: Paraísos Fiscales: a) se reciben menos ingresos para poder Algunos sujetos obligados, tienden solventar sus gastos y proyectos en a operar en los llamados paraísos fiscales, bien de la sociedad, debido a que en éstos existe una baja o b) se generan mayores costos para nula tributación en renta, patrimonio y garantizar el cumplimiento pues los sucesiones, carecen de transparencia 65 REVISTA CUBANA DE FINANZAS Y PRECIOS Vol. 2 No. 1, Enero - Marzo, Año 2018, ISSN-e 2523-2967, RNPS-e 2449 http://www.mfp.gob.cu/revista_mfp/ Correo: [email protected] Teléf. 53-7-8671904 administrativa, social y fiscal, poseen obtener ventajas fiscales, es la limitaciones que obstaculizan el Subcapitalización, que consiste en hacer intercambio de información y disponen de ver que una parte de los recursos escasas o nulas exigencias en cuanto a la financieros que posee la sociedad, no importancia y veracidad de las actividades constituyen fondos propios, sino que han económicas que se ejercen en dichos sido proporcionados como préstamos o países. financiación ajena, pero que en realidad Son utilizados tanto por personas encubren una autentica aportación de naturales como jurídicas debido a que capital. además de lo anterior, se caracterizan por: Estas ventajas se originan porque a) Poseer una legislación mercantil y en las legislaciones, existen diferencias en financiera flexible. el tratamiento tributario de la retribución b) Protección de secreto bancario y de los de fondos propios y el préstamo, es comercial. decir, el dividendo y el interés, como se c) Ausencia de controles de cambio. muestra: d) Regímenes cerrados especialmente a) En los impuestos sobre la renta de las beneficiosos, aplicables sociedades, los dividendos no se exclusivamente a los no nacionales. consideran deducibles de la base e) Escasa o nula red de Convenios de imponible, pero los intereses sí. Doble Imposición Internacional. b) En la imposición indirecta, las f) Poseen estabilidad política, económica operaciones societarias están y social. gravadas, pero no sucede así con la g) Disponen de una adecuada red de concesión de préstamos. comunicaciones. h) Han desarrollado significativamente el Precios de Transferencias: sector bancario y financiero. Los beneficios de una empresa se i) Existencia de una amplia pueden transferir a otras empresas infraestructura económica, jurídica, asociadas que actúan bajo el mismo o contable, mercantil y fiscal. común control, estipulando precios a sus j) Deficiente información existente sobre transacciones que difieren de la realidad, el funcionamiento real de estos bien sea subfacturando sus ventas, paraísos, opacidad en el acceso a la sobrefacturando sus adquisiciones, o información, legislación
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