Una pequeña fuga de los incentivos tributarios
Tax incentives are considered benefits given by states to attract foreign investment, in order to receive greater benefits. Usually, they are awarded through tax exemptions, dispensing the investors from taxes so that their costs are not extremely high and for their investment to be profitable. The...
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| Format: | Article |
| Language: | Spanish |
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2015
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6089810 |
| Source: | Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 13, 2015, pags. 29-33 |
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| Summary: |
Tax incentives are considered benefits given by states to attract foreign investment, in order to receive greater benefits. Usually, they are awarded through tax exemptions, dispensing the investors from taxes so that their costs are not extremely high and for their investment to be profitable. The Tax Incentives Act for the Development of Renewable Energy Projects contains regulation that provides certain number of tax benefits to companies that develop renewable energy production projects. The benefits to the companies are granted for a period of 10 years in order to get the projects installed and operating, however there is a deficiency in the legislation due of the lack of delimitation of them, so the companies get multiple benefits, because they exploit our natural resources to produce the energy, in some way pollute the environment, and they don´t pay taxes in Guatemala, and also are allowed to export all the produced energy to other countries, so at the end of the 10 years benefits they can cancel the project without giving back any benefit to Guatemala. |
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