La doble tributación de dividendos de las sociedades lucrativas

The recent Actualization Tax Act (Decree 10-2012) apparently causes a double taxation in the Income Tax. So with the current legislation, the investors who undertake a business or an economic activity through a legal entity (corporation) are affected by a double taxation for the incomes that they re...

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Detalles bibliográficos
Autor principal: Oliveros Pinto, Henry Manuel
Formato: Artículo
Idioma:Castellano
Publicado: 2015
Materias:
prohibición a la doble o múltiple tributación
doble tributación
múltiple tributación
plurimposición
doble tributación de dividendos
doble tributación de utilidades
doble tributación interna
doble tributación económica
doble tributación de rentas
pago doble por utilidades
doble gravamen de utilidades
repartición de dividendos
double or multiple taxation
double taxation
multiple taxation
double taxation of dividends
double taxation of profits
internal double taxation
economic double taxation
double taxation of incomes
distribution of dividends
IRS in Guatemala
Acceso en línea:https://dialnet.unirioja.es/servlet/oaiart?codigo=6089814
Fuente:Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 13, 2015, pags. 58-74
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La doble tributación de dividendos de las sociedades lucrativas
Sumario: The recent Actualization Tax Act (Decree 10-2012) apparently causes a double taxation in the Income Tax. So with the current legislation, the investors who undertake a business or an economic activity through a legal entity (corporation) are affected by a double taxation for the incomes that they receive. This situation is caused when the Company, after the exercise of their activity, must pay the Income Tax for the perceived profits under the Lucrative Activities Regime, and then when the entity distributes dividends to their partners or shareholders, again they must pay the Income Tax under the Income Capital Regime, which could possibly cause a violation of the rights of taxpayers.

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