{"id":20444,"date":"2021-08-11T11:08:21","date_gmt":"2021-08-11T09:08:21","guid":{"rendered":"https:\/\/www.bacciardipartners.it\/?p=20444"},"modified":"2021-10-01T16:06:56","modified_gmt":"2021-10-01T14:06:56","slug":"modificado-el-convenio-contra-la-doble-imposicion-entre-italia-y-ecuador","status":"publish","type":"post","link":"https:\/\/mail.bacciardipartners.it\/en\/modificado-el-convenio-contra-la-doble-imposicion-entre-italia-y-ecuador\/","title":{"rendered":"Modificado el Convenio contra la doble imposici\u00f3n entre Italia y Ecuador"},"content":{"rendered":"<p>Por <a href=\"https:\/\/www.bacciardipartners.it\/en\/people\/tommaso-fonti\/\">Tommaso Fonti, LL.M.<\/a> &#8211; \u00c1rea <a href=\"https:\/\/www.bacciardipartners.it\/en\/practice-international-taxation\/\"><span style=\"color: #821735;\">Fiscalidad Internacional<\/span><\/a><\/p>\n<p><a href=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/Modificado-el-Convenio-contra-la-doble-imposicion-entre-Italia-y-Ecuador.pdf\"><span style=\"color: #821735;\">Descarga el art\u00edculo en formato .pdf imprimibile<\/span><\/a><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignleft wp-image-20450\" src=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/Modificado-el-Convenio-contra-la-doble-imposicion-entre-Italia-y-Ecuador.jpg\" alt=\"\" width=\"393\" height=\"263\" srcset=\"https:\/\/mail.bacciardipartners.it\/src\/uploads\/Modificado-el-Convenio-contra-la-doble-imposicion-entre-Italia-y-Ecuador.jpg 1000w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/Modificado-el-Convenio-contra-la-doble-imposicion-entre-Italia-y-Ecuador-768x513.jpg 768w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/Modificado-el-Convenio-contra-la-doble-imposicion-entre-Italia-y-Ecuador-480x321.jpg 480w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/Modificado-el-Convenio-contra-la-doble-imposicion-entre-Italia-y-Ecuador-560x374.jpg 560w\" sizes=\"(max-width: 393px) 100vw, 393px\" \/><\/p>\n<p>El Convenio, originalmente suscrito en 1984, tiene como objetivo principal evitar la doble imposici\u00f3n entre los dos pa\u00edses con referencia, para Ecuador, al impuesto sobre la renta de las personas f\u00edsicas y jur\u00eddicas y, para Italia, tambi\u00e9n con respecto a la tributaci\u00f3n regional de las actividades productivas.<\/p>\n<p>Otro objetivo del convenio es prevenir evasiones fiscales.<\/p>\n<p>Las modificaciones m\u00e1s significativas aportadas recientemente se refieren al art. 27 del texto del Convenio, que regula el intercambio de informaci\u00f3n fiscal entre los dos pa\u00edses.<\/p>\n<p>En particular, este art\u00edculo ha sido alineado a los principios del art. 26 del modelo de Convenio OCDE, estableciendo que:<\/p>\n<ul>\n<li>la informaci\u00f3n solicitada al otro Estado debe ser veros\u00edmilmente relevante y pertinente;<\/li>\n<li>el otro Estado debe tramitar las solicitudes incluso en ausencia de un inter\u00e9s propio a efectos fiscales;<\/li>\n<li>un Estado no puede negarse a proporcionar informaci\u00f3n solo porque la misma resulta en poder de un banco u otra instituci\u00f3n financiera (se supera el secreto bancario);<\/li>\n<li>se proh\u00edben las solicitudes grupales generalizadas e indiscriminadas (las llamadas \u201cfishing expeditions\u201d);<\/li>\n<li>la informaci\u00f3n recibida es confidencial y podr\u00e1 divulgarse \u00fanicamente a quienes cuentan con poderes de verificaci\u00f3n, as\u00ed como a quienes se encargan de la recaudaci\u00f3n de impuestos (incluyendo los \u00f3rganos administrativos).<\/li>\n<\/ul>\n<p>Las recientes modificaciones al Convenio deber\u00edan agilizar, en la medida de lo posible, los intensos y ya arraigados intercambios comerciales entre Italia y Ecuador.<\/p>\n\n<div style=\"display: block !important; margin:0 !important; padding: 0 !important\" id=\"wpp_popup_post_end_element\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Por Tommaso Fonti, LL.M. &#8211; \u00c1rea Fiscalidad Internacional Descarga el art\u00edculo en formato .pdf imprimibile El Convenio, originalmente suscrito en 1984, tiene como objetivo principal evitar la doble imposici\u00f3n entre los dos pa\u00edses con referencia, para Ecuador, al impuesto sobre la renta de las personas f\u00edsicas y jur\u00eddicas y, para Italia, tambi\u00e9n con respecto a [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20450,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[243,16],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modificado el Convenio contra la doble imposici\u00f3n entre Italia y 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