{"id":24292,"date":"2017-09-13T21:30:13","date_gmt":"2017-09-13T21:30:13","guid":{"rendered":"https:\/\/morimor.com\/double-taxation-treaties-benefits-application\/"},"modified":"2017-09-13T21:30:13","modified_gmt":"2017-09-13T21:30:13","slug":"double-taxation-treaties-benefits-application","status":"publish","type":"post","link":"https:\/\/morimor.com\/es\/double-taxation-treaties-benefits-application\/","title":{"rendered":"Double Taxation Treaties\u00b4 Benefits Application"},"content":{"rendered":"<p><!--:en--><\/p>\n<p style=\"text-align: justify;\">Since January 1, 2013, Panama counts with Double Taxation Treaties (DTT) being the first to enter into effect with Mexico and the eleventh and last one as of today with Ireland. These DTT offer benefits and to enjoy these, the taxpayer must comply with a proceeding according to what is provided on Article 762-\u00d1 of the Tax Code. This proceeding has a ruling for the accreditation based on the Resolution 201-10861 of August 26, 2013 from the Public Revenues National Authority (ANIP) which provides that the tax payer with the right to use a benefit must support it, filing previously a petition before the ANIP International Tax Office with the following formality:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Identify the interested party and the beneficiary.<\/li>\n<li>Detail the rule in the corresponding treaty.<\/li>\n<li>Specify in detail the nature of the transaction.<\/li>\n<li>Attach the tax residency certificate of the beneficiary duly legalized and translated if needed, a copy of the Public Registry certificate of the interested party, notarized power of attorney and others as these correspond.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">There is a validity period for the accreditation which depends on the periodicity of the transaction. If it is not described as regular, it is understood applicable solely for the case specified in the petition. If it is described as a periodical transaction, the accreditation remains valid for the period specified which will be understood as valid for the validity period of the tax residence certificate attached.<\/p>\n<p style=\"text-align: justify;\">It is recognized a term of twelve months as the validity of the tax certificates issued by foreign authorities unless the document itself specifies a shorter period.<\/p>\n[note color=&#8221;#ecfce4&#8243;]\n<p style=\"text-align: justify;\">This is a production and edition of the \u201cEduardo Morgan Jr.\u201d Research &amp; Consulting Center. The content of this publication does not, in any form, represent a formal opinion from MORGAN &amp; MORGAN. For additional information, comments or questions, please contact us at: agendajuridica@morimor.com<\/p>\n[\/note]<!--:--><!--:es--><\/p>\n<p style=\"text-align: justify;\">Desde el 1 de Enero de 2011, Panam\u00e1 cuenta con Convenios para Evitar Doble Tributaci\u00f3n (CDI) siendo el primero con M\u00e9xico y el onceavo y \u00faltimo a la fecha en ratificarse y entrar en vigencia con Irlanda. Los CDI ofrecen beneficios y para disfrutarlos el contribuyente debe cumplir con un procedimiento de acuerdo a lo que dispone el Art\u00edculo 762-\u00d1 del C\u00f3digo Fiscal. Este procedimiento cuenta con una reglamentaci\u00f3n de acreditaci\u00f3n fundamentada en la Resoluci\u00f3n 201-10861 del 26 de Agosto de 2013 de la Autoridad Nacional de Ingresos P\u00fablicos (ANIP) que dispone que el contribuyente con derecho a utilizar el beneficio debe acreditarlo presentando previamente un memorial en papel simple ante las oficinas de Tributaci\u00f3n Internacional de la ANIP, con la siguiente formalidad:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Identificaci\u00f3n del interesado y del beneficiario.<\/li>\n<li>Detallar la norma del tratado que aplica.<\/li>\n<li>Especificar la naturaleza de la transacci\u00f3n de forma detallada.<\/li>\n<li>Adjuntar constancia de residencia fiscal del beneficiario legalizada y traducida cuando es necesario, copia de certificado de Registro P\u00fablico del interesado, poder notariado cuando se presenta por medio de abogado y otros que correspondan.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Hay un per\u00edodo de validez de la acreditaci\u00f3n que depende de la regularidad de la transacci\u00f3n. Si la transacci\u00f3n no se describe como regular, se entiende que aplica s\u00f3lo al caso descrito en el memorial. Si se describe que la operaci\u00f3n ocurre de forma peri\u00f3dica, la acreditaci\u00f3n se mantiene v\u00e1lida por el tiempo especificado que se entiende vigente por el per\u00edodo de validez del certificado de residencia fiscal aportado.<\/p>\n<p>Se reconoce un t\u00e9rmino de validez de doce meses contados a partir de su emisi\u00f3n a los certificados de residencia fiscal expedidos por autoridades extranjeras salvo que se les otorgue un per\u00edodo menor en el propio documento.<\/p>\n[note color=&#8221;#ecfce4&#8243;]\n<p style=\"text-align: justify;\">Esto es una producci\u00f3n y edici\u00f3n del Centro de Investigaci\u00f3n y Consultas &#8211; &#8220;Eduardo Morgan Jr.&#8221; El contenido de esta publicaci\u00f3n no significa que, en cualquier forma, representan una opini\u00f3n formal de Morgan &#038; Morgan. Para obtener m\u00e1s informaci\u00f3n, comentarios o preguntas, p\u00f3ngase en contacto con nosotros en: agendajuridica@morimor.com<\/p>\n[\/note]\n<p><!--:--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Since January 1, 2013, Panama counts with Double Taxation Treaties (DTT) being the first to enter into effect with Mexico and the eleventh and last one as of today with Ireland. These DTT offer benefits and to enjoy these, the taxpayer must comply with a proceeding according to what is provided on Article 762-\u00d1 of<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[482,483,427,420],"tags":[],"_links":{"self":[{"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/posts\/24292"}],"collection":[{"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/comments?post=24292"}],"version-history":[{"count":0,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/posts\/24292\/revisions"}],"wp:attachment":[{"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/media?parent=24292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/categories?post=24292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/tags?post=24292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}