Obligación de Declaración Jurada Informativa para Trustees / Fiscalidad de Trust

Como sabemos, el 24 de julio último fue publicada la Resolución de Superintendencia No.177-2016/SUNAT, mediante la cual se instauró la obligación de los trustees domiciliados en Perú de presentar una declaración jurada (DJ) mensual de tipo informativo ante la autoridad tributaria, la cual deberá contener diversos detalles de los trusts que gestionan.

El fisco incorpora esta nueva obligación en el marco de sus compromisos internacionales como miembro del “Foro Global sobre Transparencia e Intercambio de Información con Fines Fiscales” de la OCDE, así como los convenios para evitar la doble imposición suscritos por nuestro país.

Atendiendo a la trascendencia que este tema representa para la fiscalidad internacional y el sector private clients, hemos preparado un breve Q&A sobre esta temática.

Rethinking the real impact of "BEPS Project" or the end of the international tax planning era myth

After the subprime crisis (2008), the G-20 and the OECD prompted in 2013 an action plan to address abusive tax planning practices which cause countries base erosion and profit shifting (BEPS). They designed an international strategy against both aggressive and abusive international tax planning -which in my opinion are not the same- and decided to fight them with 15 actions.

Although these actions had obvious anti tax avoidance foundations -sustained in International Tax Law principles and fiscal international jurisprudence-, they clearly had also a moral and subjective approach.

Many of the tax planning strategies performed by multinational companies (MNCs) and exposed in BEPS project were completely legal (in the strict sense of law compliance or non violation of laws, of course) and even, in some cases, demonstrate potentially and creditable economic substance (assuming that a judicial process had begun) but still they were considered undesirable and harmful. Worse still, they were considered as immoral -rather than illegal- and, therefore, MNC´s become the enemies of the international tax system.