Los Precios De Transferencia Y Su Relaci N Con El Principio De Plena Competencia En Nicaragua
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Los Precios De Transferencia Y Su Relaci N Con El Principio De Plena Competencia En Nicaragua
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Author : Alfredo Antonio Artiles Mendieta
language : es
Publisher: AuthorHouse
Release Date : 2023-05-11
Los Precios De Transferencia Y Su Relaci N Con El Principio De Plena Competencia En Nicaragua written by Alfredo Antonio Artiles Mendieta and has been published by AuthorHouse this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-11 with Law categories.
El 1 de enero de 2013 entró en vigor en Nicaragua la Ley No. 822, «Ley de Concertación Tributaria». Esta ley tiene como objetivo «crear y modificar los tributos nacionales internos y regular su aplicación, con el fin de proveerle al Estado los recursos para financiar el gasto público». Es con esta ley que se introduce en Nicaragua la legislación aplicable a los Precios de Transferencia (en lo sucesivo también, PT), cuya entrada en vigor, de conformidad con el Artículo 303, sería el 1 de enero de 2016. No obstante, su implementación fue postergada para el 1 de enero de 2017. Mediante esta investigación queremos analizar la relación existente entre el Principio de Plena Competencia en Nicaragua y la legislación aplicable a los PT contenida en la Ley No. 822 de 1 de enero de 2013. Finalizamos presentando los aportes sobre PT y su primera adopción. Aunque la rama del Derecho Tributario en Nicaragua ha sido objeto de múltiples investigaciones, el tema de los PT, por su novedad, no ha despertado una atención especial. Con este trabajo hacemos una contribución para participar en el debate y motivar a otros investigadores para que se involucren en el desarrollo del país a través de la implementación de la legislación relacionada con los PT.
Consideraciones Jur Dicas Para La Implementaci N Del Dictamen Fiscal En Nicaragua
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Author : Alfredo Antonio Artiles Mendieta
language : es
Publisher: AuthorHouse
Release Date : 2023-07-06
Consideraciones Jur Dicas Para La Implementaci N Del Dictamen Fiscal En Nicaragua written by Alfredo Antonio Artiles Mendieta and has been published by AuthorHouse this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-07-06 with Law categories.
Durante el procedimiento de fiscalización y recaudación, la Dirección General de Ingresos (DGI) actúa de conformidad con el Código Tributario [CT] (Ley n.° 562, publicada en La Gaceta, Diario Oficial n.° 227 del 23 de noviembre de 2005) y sus reformas (Ley n.° 598, publicada en La Gaceta, Diario Oficial n.° 177 del 11 de septiembre de 2006) que en su artículo 12 le asigna la «facultad, obligación y responsabilidad de exigir el cumplimiento de la obligación tributaria». Sin embargo, aunque es responsabilidad de la DGI el llevar a cabo estas actividades, el CT en su artículo n.° 72 menciona que «...los contribuyentes o responsables, tendrán derecho a asesorarse y escoger el nombre de las firmas privadas de Contadores Públicos (CP) y/o Contadores Públicos Autorizados (CPA), para formular Dictamen Fiscal y hacer uso del mismo». Es importante destacar que la Ley n.° 6 aprobada el 14 de abril de 1959, de Ejercicio del CP y publicada en La Gaceta, Diario Oficial n.° 94 del 30 de abril de 1959, reconoce en sus artículos 7 y 10 que solo los CPA (y no los CP) tienen la facultad de emitir dictámenes relacionados con la profesión y que cumplan con los requisitos para ser considerados como instrumentos con fe pública de conformidad con el artículo 11 de dicha ley. Aunque en nuestro CT ya se encuentra vigente el uso del Dictamen Fiscal, a la fecha de este estudio no se ha puesto en práctica, ni la DGI ha emitido pronunciamiento alguno al respecto. En el presente artículo se llevará a cabo un análisis de la legislación fiscal vigente en torno a la figura del Dictamen Fiscal y su relación con la legislación para el ejercicio de la profesión de CPA. También, se propondrán adiciones o reformas a la legislación actual tomando como base mejores prácticas.
Action Plan On Base Erosion And Profit Shifting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-19
Action Plan On Base Erosion And Profit Shifting written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-19 with categories.
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Government Finance Statistics Manual 2014
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Author : Mrs.Sage De Clerck
language : en
Publisher: International Monetary Fund
Release Date : 2015-03-10
Government Finance Statistics Manual 2014 written by Mrs.Sage De Clerck and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-10 with Business & Economics categories.
The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.
Globalization For Development
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Author : Ian Goldin
language : en
Publisher: World Bank Publications
Release Date : 2007-05-16
Globalization For Development written by Ian Goldin and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-05-16 with Business & Economics categories.
Globalization and its relation to poverty reduction and development is not well understood. The book identifies the ways in which globalization can overcome poverty or make it worse. The book defines the big historical trends, identifies main global flows - trade, finance, aid, migration, and ideas - and examines how each can contribute to undermine economic development. By considering what helps and what does not, the book presents policy recommendations to make globalization more effective as a vehicle for shared growth and prosperity. It will be of interest to students, researchers and anyone interested in the effects of globalization in today's economy and in international development issues.
From Poverty To Power
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Author : Duncan Green
language : en
Publisher: Oxfam
Release Date : 2008
From Poverty To Power written by Duncan Green and has been published by Oxfam this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Social Science categories.
Offers a look at the causes and effects of poverty and inequality, as well as the possible solutions. This title features research, human stories, statistics, and compelling arguments. It discusses about the world we live in and how we can make it a better place.
Global Investment Competitiveness Report 2017 2018
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Author : World Bank Group
language : en
Publisher: World Bank Publications
Release Date : 2017-10-25
Global Investment Competitiveness Report 2017 2018 written by World Bank Group and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-25 with Business & Economics categories.
The Global Investment Competitiveness report presents new insights and evidence on drivers of foreign direct investment (FDI) in developing countries, and FDI’s role in development. The report’s survey of 750 executives of multinational corporations finds that a business-friendly legal and regulatory environment is a key driver of investment decisions in developing countries, along with political stability, security, and macroeconomic conditions. The report’s topic-specific chapters explore the potential of FDI to create new growth opportunities for local firms, assess the power of tax holidays and other fiscal incentives to attract FDI, analyze characteristics of FDI originating in developing countries, and examine the experience of foreign investors in countries affected by conflict and fragility. Three key features of this Global Investment Competitiveness report distinguish it from other publications on FDI. First, its insights are based on a combination of first-hand perspectives of investors, extensive analysis of available data and evidence, and international good practices in investment policy design and implementation. Secondly, rather than exploring broad FDI trends, the report provides detailed and unique analysis of FDI depending on its motivation, sector, geographic origin and destination, and phase of investment. Thirdly, the report offers practical and actionable recommendations to policymakers in developing countries wishing to reform their business climates for increased investment competitiveness. As such, the report is meant to complement other knowledge products of the World Bank Group focused even more explicitly on country-level data, detailed reform diagnostics, and presentation of best practices. We are confident this report will bring value and fresh perspectives to a variety of audiences. To governments and policymakers, including investment promotion professionals, the report offers direct insights into the role of government policies and actions in investors’ decision-making. To foreign investors and site location consultants, the report provides information on FDI trends and drivers across sectors and geographies. For academic audiences, the new datasets on investment incentives and FDI motivations enables opportunities for additional research and analysis. Lastly, for development assistance providers and other stakeholders, the report highlights key approaches for maximizing FDI’s benefits for development.
Gender Equality Heritage And Creativity
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Author : UNESCO
language : en
Publisher: UNESCO
Release Date : 2014-10-13
Gender Equality Heritage And Creativity written by UNESCO and has been published by UNESCO this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-13 with Gender mainstreaming categories.
Initiated by the Culture Sector of UNESCO, the report draws together existing research, policies, case studies and statistics on gender equality and women's empowerment in culture provided by the UN Special Rapporteur in the field of cultural rights, government representatives, international research groups and think-tanks, academia, artists and heritage professionals. It includes recommendations for governments, decision-makers and the international community, within the fields of creativity and heritage. Annex contains essay 'Gender and culture: the statistical perspective' by Lydia Deloumeaux.
Arm S Length Transaction Structures
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Author : Andreas Bullen
language : en
Publisher: IBFD
Release Date : 2011
Arm S Length Transaction Structures written by Andreas Bullen and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Corporations categories.
This book examines the authority to restructure and to disregard controlled transactions based on the arm's length principle. The book, thus, examines the outer limits of the adjustment authority granted by the arm's length principle as opposed to its core area of application (price adjustments).
Oecd G20 Base Erosion And Profit Shifting Project Aligning Transfer Pricing Outcomes With Value Creation Actions 8 10 2015 Final Reports
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Author : OECD
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2015-10-19
Oecd G20 Base Erosion And Profit Shifting Project Aligning Transfer Pricing Outcomes With Value Creation Actions 8 10 2015 Final Reports written by OECD and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-19 with categories.
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
