{"id":92261,"date":"2018-03-11T10:11:11","date_gmt":"2018-03-11T10:11:11","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/en-defensa-del-arbitraje-internacional-en-materia-tributaria-una-propuesta-para-los-paa%c2%adses-latinoamericanos\/"},"modified":"2018-03-11T10:11:11","modified_gmt":"2018-03-11T10:11:11","slug":"en-defensa-del-arbitraje-internacional-en-materia-tributaria-una-propuesta-para-los-paa%c2%adses-latinoamericanos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/en-defensa-del-arbitraje-internacional-en-materia-tributaria-una-propuesta-para-los-paa%c2%adses-latinoamericanos\/","title":{"rendered":"En defensa del arbitraje internacional en materia tributaria: una propuesta para los pa\u00edses latinoamericanos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Eleonora Lozano Rodr\u00edguez <\/strong><\/h2>\n<p>La tesis doctoral propone la adopci\u00f3n de una cl\u00e1usula que contemple el arbitraje tributario internacional, como mecanismo complementario al procedimiento amistoso, en los convenios de doble imposici\u00f3n que suscriban pa\u00edses latinoamericanos (procedimiento denominado \u00abpa-ai\u00bb). Para tal fin, sugiere acoger el art\u00edculo 25 y el modelo de procedimiento arbitral incluido en el mc ocde versi\u00f3n 2008. Si se deciden intentar instrumentos comunitarios para promover la figura arbitral en materia tributaria al interior de la comunidad andina de naciones, en la tesis se recomienda elaborar un nuevo modelo de convenio de doble imposici\u00f3n como anexo a la recientemente aprobada decisi\u00f3n 578 que incluya el procedimiento pa-ai. Otra opci\u00f3n que se plantea es resolver la incertidumbre doctrinal en relaci\u00f3n con la competencia del tribunal andino de justicia para que, a trav\u00e9s de su funci\u00f3n arbitral, dirima controversias de doble imposici\u00f3n tributaria. Para la debida aplicaci\u00f3n y eficacia de los protocolos existentes en el mercosur que permiten el uso del arbitraje para resolver disputas tributarias, la tesis sugiere solucionar las restricciones de orden constitucional de algunos de los pa\u00edses miembros. Para sustentar y defender las anteriores propuestas, en el documento se realiza un profundo estudio de los procedimientos existentes para solucionar controversias tributarias internacionales incluidos en los convenios bilaterales de doble imposici\u00f3n y en el derecho comunitario europeo y latinoamericano. Tambi\u00e9n se analizan las resistencias de la doctrina tradicional a la figura del arbitraje tributario internacional as\u00ed como sus bondades. Finalmente se eval\u00faan las principales deficiencias del procedimiento amistoso junto con las propuestas para su mejora.  the dissertation proposes the adoption of a clause that considers international tax arbitration as a complementary mechanism to mutual agreements procedure on double taxation agreements signed by latin american countries (so-called \u00abai-pa\u00bb). To that end, it suggests hosting article 25 as well as the model of arbitration proceedings included in the oecd mc 2008 version. If the decision is to try communitarian instruments to promote arbitration in tax matters contained within the andean community of nations, the dissertation recommends developing a new model of double taxation agreement, annexed to the recently adopted decision 578, which includes the procedure pa-ai. Another option posed is to solve doctrinal uncertainty regarding the competence of the andean court of justice in order to, resolute disputes on double taxation, by means of its arbitration function. For the proper implementation and effectiveness of existing protocols in mercosur that allow the use of arbitration to resolve tax disputes, the dissertation suggests solving constitutional restrictions on some member countries. To support and defend the above proposals, the paper makes a thorough study of existing procedures for resolving international tax disputes in bilateral agreements of double taxation in the latin american and european community law. It also analyzes the resistance of the traditional doctrines against the figure of the international tax arbitration as well as their virtues. Finally, the document assesses the main shortcomings of the mutual agreements procedure with proposals for improvement.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>En defensa del arbitraje internacional en materia tributaria: una propuesta para los pa\u00edses latinoamericanos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 En defensa del arbitraje internacional en materia tributaria: una propuesta para los pa\u00edses latinoamericanos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Eleonora Lozano Rodr\u00edguez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/03\/2009<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Angeles Garcia Frias<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: c\u00e9sar Garc\u00eda novoa <\/li>\n<li>Juan L\u00f3pez mart\u00ednez (vocal)<\/li>\n<li>Juan  ignacio Moreno fern\u00e1ndez (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Eleonora Lozano Rodr\u00edguez La tesis doctoral propone la adopci\u00f3n de una cl\u00e1usula que contemple el arbitraje tributario [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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