{"id":3274,"date":"2022-10-31T15:38:44","date_gmt":"2022-10-31T20:38:44","guid":{"rendered":"https:\/\/colombiainteligente.org\/?p=3274"},"modified":"2022-12-12T15:39:46","modified_gmt":"2022-12-12T20:39:46","slug":"tax-barriers-to-services-imports-in-latin-america-and-the-caribbean-the-case-of-it-services","status":"publish","type":"post","link":"https:\/\/colombiainteligente.org\/es_co\/tendencias\/tax-barriers-to-services-imports-in-latin-america-and-the-caribbean-the-case-of-it-services\/","title":{"rendered":"Tax Barriers to Services Imports in Latin America and the Caribbean: The Case of IT Services"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3274\" class=\"elementor elementor-3274\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-79148795 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79148795\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ece4ebf\" data-id=\"1ece4ebf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a61c7e5 elementor-widget elementor-widget-text-editor\" data-id=\"7a61c7e5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Este documento utiliza las respuestas de un cuestionario para examinar si la pol\u00edtica fiscal es un obst\u00e1culo para la importaci\u00f3n de servicios de tecnolog\u00eda de la informaci\u00f3n (TI) en Am\u00e9rica Latina y el Caribe. Las respuestas muestran que las pol\u00edticas existentes no crean igualdad de condiciones en cuanto a las cargas fiscales iniciales que se pagan por las transacciones, aunque el hecho de que los servicios de TI nacionales o importados se enfrenten a cargas m\u00e1s bajas var\u00eda seg\u00fan el pa\u00eds. Las respuestas tambi\u00e9n subrayan que la cuesti\u00f3n de la fiscalidad de los servicios se aborda principalmente en los tratados de doble imposici\u00f3n m\u00e1s que en los acuerdos comerciales preferenciales, lo que sugiere que los acuerdos comerciales no garantizan un trato equitativo entre los servicios nacionales y los importados con la misma eficacia para los servicios que para las mercanc\u00edas.<\/p><p>In\u00a0 Brazil,\u00a0 Trinidad\u00a0 and\u00a0 Tobago,\u00a0 and\u00a0 El\u00a0 Salvador,\u00a0 imports\u00a0 face\u00a0 a\u00a0 larger\u00a0 upfront\u00a0 tax\u00a0 burden,\u00a0 and\u00a0 the questionnaire responses indicate that existing international treaties could be improved to address discriminatory barriers. In Colombia, Costa Rica, Honduras, and Uruguay, the questionnaire respons- es reveal that domestic providers of IT services face higher upfront tax burdens, suggesting that tax policy results in reverse discrimination against domestic providers. When domestic providers face higher upfront tax burdens than foreign providers, it is generally due to preferential rates for imports or the absence of a value-added tax that is applicable to IT services imports. In Mexico and Peru, whether imports or domestic purchases of IT services face larger tax burdens depends on the exact rates applied.<\/p><p>Para leer m\u00e1s ingrese a:<\/p><p><a href=\"https:\/\/publications.iadb.org\/en\/tax-barriers-services-imports-latin-america-and-caribbean-case-it-services\">https:\/\/publications.iadb.org\/en\/tax-barriers-services-imports-latin-america-and-caribbean-case-it-services<\/a><\/p><p><a href=\"https:\/\/publications.iadb.org\/publications\/english\/document\/Tax-Barriers-to-Services-Imports-in-Latin-America-and-the-Caribbean-The-Case-of-IT-Services-.pdf\">https:\/\/publications.iadb.org\/publications\/english\/document\/Tax-Barriers-to-Services-Imports-in-Latin-America-and-the-Caribbean-The-Case-of-IT-Services-.pdf<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<div style=\"text-align:center\" class=\"yasr-auto-insert-visitor\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Este documento utiliza las respuestas de un cuestionario para examinar si la pol\u00edtica fiscal es un obst\u00e1culo para la importaci\u00f3n de servicios de tecnolog\u00eda de la informaci\u00f3n (TI) en Am\u00e9rica Latina y el Caribe. Las respuestas muestran que las pol\u00edticas existentes no crean igualdad de condiciones en cuanto a las cargas fiscales iniciales que se pagan por las transacciones, aunque el hecho de que los servicios de TI nacionales o importados se enfrenten a cargas m\u00e1s bajas var\u00eda seg\u00fan el pa\u00eds. Las respuestas tambi\u00e9n subrayan que la cuesti\u00f3n de la fiscalidad de los servicios se aborda principalmente en los tratados de doble imposici\u00f3n m\u00e1s que en los acuerdos comerciales preferenciales, lo que sugiere que los acuerdos comerciales no garantizan un trato equitativo entre los servicios nacionales y los importados con la misma eficacia para los servicios que para las mercanc\u00edas.<\/p>","protected":false},"author":23,"featured_media":3228,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[55,53],"tags":[],"class_list":["post-3274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digitalizacion","category-tendencias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Barriers to Services Imports in Latin America and the Caribbean: The Case of IT Services - Colombia Inteligente<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/colombiainteligente.org\/es_co\/tendencias\/tax-barriers-to-services-imports-in-latin-america-and-the-caribbean-the-case-of-it-services\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Barriers to Services Imports in Latin America and the Caribbean: The Case of IT Services - Colombia Inteligente\" \/>\n<meta property=\"og:description\" content=\"Este documento utiliza las respuestas de un cuestionario para examinar si la pol\u00edtica fiscal es un obst\u00e1culo para la importaci\u00f3n de servicios de tecnolog\u00eda de la informaci\u00f3n (TI) en Am\u00e9rica Latina y el Caribe. Las respuestas muestran que las pol\u00edticas existentes no crean igualdad de condiciones en cuanto a las cargas fiscales iniciales que se pagan por las transacciones, aunque el hecho de que los servicios de TI nacionales o importados se enfrenten a cargas m\u00e1s bajas var\u00eda seg\u00fan el pa\u00eds. Las respuestas tambi\u00e9n subrayan que la cuesti\u00f3n de la fiscalidad de los servicios se aborda principalmente en los tratados de doble imposici\u00f3n m\u00e1s que en los acuerdos comerciales preferenciales, lo que sugiere que los acuerdos comerciales no garantizan un trato equitativo entre los servicios nacionales y los importados con la misma eficacia para los servicios que para las mercanc\u00edas.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/colombiainteligente.org\/es_co\/tendencias\/tax-barriers-to-services-imports-in-latin-america-and-the-caribbean-the-case-of-it-services\/\" \/>\n<meta property=\"og:site_name\" content=\"Colombia Inteligente\" \/>\n<meta property=\"article:published_time\" content=\"2022-10-31T20:38:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-12T20:39:46+00:00\" \/>\n<meta property=\"og:image\" 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