Fiscalidad de los cánones en el comercio electrónico

  1. García Heredia, Alejandro
Journal:
IDP: revista de Internet, derecho y política = revista d'Internet, dret i política

ISSN: 1699-8154

Year of publication: 2014

Issue: 18

Pages: 36-50

Type: Article

DOI: 10.7238/IDP.V0I18.2310 DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: IDP: revista de Internet, derecho y política = revista d'Internet, dret i política

Abstract

This paper analyses in which cases e-commerce payments qualify as royalties for the purposes of applying the agreements for eliminating international double taxation. Firstly, the general characteristics and the problems of classification posed by royalties in international taxation are examined to understand the importance such income has in e-commerce. Secondly, two issues are addressed that directly affect e-commerce: on the one hand, the classification of payments for software and, on the other, the classification of payments from downloading digital products. The legal analysis of these transactions is fundamental for determining if the income from e-commerce can be classified as royalties. Thirdly, Spain's posture on royalties and e-commerce is examined to highlight the difference between the criterion agreed upon internationally in the OECD and the particular interests of Spain. Lastly, in a manner of reflection, conclusions are drawn on the treatment of royalties from e-commerce and the OECD’s focus. 

Bibliographic References

  • AULT, H. J. (octubre, 1993). «The 1992 OECD Model Treaty: Treatment of Computer Software». European Taxation, vol. 33, n.º 10, pág. 331.
  • BIRD, R. M. (2005). «Taxing Electronic Commerce: The End of the Beginning?». Bulletin for International Fiscal Documentation, vol. 59, n.º 4, págs. 139 y 140.
  • CARMONA FERNÁNDEZ, N. (mayo 1998). «De la fiscalidad del software». Tribuna Fiscal, n.º 91, pág. 79.
  • CODE OF FEDERAL REGULATIONS (1998). «Classification of transactions involving computer programs». 26 CFR 1861-18.
  • DE HOSSON, F. C. (diciembre, 1992). «Taxation of Cross-Border Software Payments (Article 12)». Intertax, n.º 12, pág. 684.
  • GARCÍA HEREDIA, Alejandro (2004). «Novedades sobre cánones en el MCOCDE 2003: el informe del TAG y la influencia de la normativa de EE.UU. y Australia». Quincena Fiscal, n.º 15, págs. 33-48.
  • GARCÍA HEREDIA, Alejandro (2005). «Who knows the riddle of know-how? Spain becomes entangled in the web of intangibles». European Taxation, n.º 3, págs. 103-112.
  • GARCÍA HEREDIA, Alejandro (2007). Fiscalidad internacional de los cánones: derechos de autor, propiedad industrial y know-how. Valladolid: Lex Nova, Valladolid, pág. 163.
  • GÓMEZ PERALS, M. (1999). La cesión de uso de los programas de ordenador. Madrid: Colex, pág. 141.
  • GOULDER, R. (1999a). «OECD Identifies TAG Participants». Tax Notes International, 23, pág. 707.
  • GOULDER, R. (1999b). «OECD E-Commerce TAGs to Reflect Regional and Economic Diverstiy». Tax Notes International, pág. 2391.
  • HORNER, F. M.; OWENS, J. (1996). «Tax and the Web: New Technology, Old Problems». Bulletin for International Fiscal Documentation, vol. 50, n.º 11/12, 1996, p. 518.
  • LOKKEN, L., (1981). «The Sources of Income From International Uses and Dispositions of Intellectual Property». Tax Law Review, n.º 36.
  • MALHERBE, J.; SCHOTTE, CH.; GRAU RUIZ, M. A. (2003), «Comercio electrónico y fiscalidad directa». Quincena Fiscal Aranzadi, n.º 4.
  • MARTÍN JIMÉNEZ, A. J. (2001). «Los programas de ordenador, el MC OCDE y la posición española: algunas notas críticas». Revista Crónica Tributaria, n.º 103, págs. 80 y 81.
  • OECD (2001). Taxation and Electronic Commerce. Implementing the Ottawa Taxation Framework Conditions. París.
  • OECD (2013). Action Plan on Base Erosion and Profit Shifting. París, págs. 14 y 15.
  • OLIVER CUELLO, R.; DELGADO GARCÍA, A. M. (2011) «Electronic Commerce and Indirect Taxation». European Taxation, n.º 4
  • OLIVER CUELLO, R.; DELGADO GARCÍA, A. M. (2013). «Direct Taxation of Electronic Commerce in Spain». European Taxation, n.º SCHICKLI, W. (abril 2001). «Characterization of E-Commerce Revenue – The Final OECD Report Revealed». Tax Notes Internacional, n.º 14, págs. 1671-1711.
  • SCHICKLI, W. (mayo 2000). «Unraveling the Draft OECD Proposal on Characterization E-Commerce Revenue for Tax Treaties Purposes». Tax Notes International, n.º 19, págs. 2097 y ss.
  • SPRAGUE, G. D. (2001). «Ponencia General». Taxation of income derived from Electronic Commerce, IFA, San Francisco, págs. 174 y 175
  • SPRAGUE, G. D.; CHESLER, R. A. (julio 1993). «Comments on the Commentary to Article 12 (Royalties) of the 1992 OECD Model Convention». Intertax, n.º 6-7, pág. 310
  • SPRAGUE, G. D.; SCHINDLER, O. A. (2001). «Another Step Towards Uniformity – Relative Consensus of the OECD TAG on Income Characterization of E-Commerce Transactions». Tax Management International Journal, n.º 6.
  • TAG (Technical Advisory Group on Treaty Characterisation Issues arising from E-Commerce) (2001). «Tax Treaty Characterisation Issues arising from E-Commerce. Report to Working Party no.1 of the OECD Committee on Fiscal Affairs».
  • TILLINGHAST, D. R (1996). «The Impact of the Internet on the Taxation of International Transactions». Bulletin for International Fiscal Documentation, vol. 50, n.º 11/12, pág. 525.
  • VAN DER LAAN, R. A (1991). «Computer software in international tax law». Intertax, n.º 5, pág. 269.
  • VÁZQUEZ DEL REY VILLANUEVA, A. (2000). «Convenios de doble imposición y rentas derivadas de los programas de ordenador». En: C. GARCÍA NOVOA y E. GÓMEZ REINO-CARNOTA (coords.). Derecho tributario e informática. Valencia: Tirant lo Blanch, p. 104.
  • VOGEL, K (1997). On Double Taxation Conventions. Londres: Wolters Kluwer. Págs. 787 y 788.
Data source: Dialnet