Middlesex County Bar Association

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N mero 2,018S lo en la cabeza de una mentalidad esencialmente delincuencial y transgresora de las leyes de toda una naci n, es la que puede suponer que la transacci n entre una empresa extranjera y otra tambi n extranjera como tenedora de acciones, con otra operativa en el pa s como nacional de esta, solo paga impuestos en el pa s donde se encuentra la entidad principal y no donde aquella, a trav s de su tenedora, realiza sus operaciones fundamentales como filial b sica.De aplicarse semejante criterio, ser a, no s lo la prueba irrefutable de que este pa s es un Estado realmente fallido en donde sus inversionistas extranjeros se entienden en la libertad de no respetar su situaci n jur dica y mucho menos acatarla, sino del como los mismos nacionales son capaces de conspirar en contra de sus propios intereses y bajo el pretexto de que supuestamente la inversi n extranjera no debe ni puede ser tocada.En este sentido, la realidad indica, que si una empresa que opera en este pa s y sin importar que sea una simple filial operativa de otra que como supuesta tenedora de acciones, lo es a su vez de otra que es principal en otro pa s, es vendida, traspasada o cedida a otra tercera, extranjera por igual y operando en otra naci n, autom ticamente los beneficios que tal operaci n genere y por obligaci n moral, tienen que generar el pago de unos impuestos por ganancias, que hasta donde conocemos, ning n inversionista en su sano juicio puede rehuir.Naturalmente, si usted es una empresa extranjera con base de operaciones principales y ejecutivas en un pa s y dispone de otra importante que t cnicamente funge como tenedora de acciones en otro y en el pa s en donde efect a sus operaciones principales y que provocan su venta, dispone de una filial nacional, autom ticamente sus ejecutivos principales saben perfectamente, que tanto deber n pagar impuestos al estado en donde opera como principal y en el otro en donde tiene su base operativa.Sin embargo, an lisis tan l gico, no quiere ser aceptado por los ejecutivos de la empresa telef nica Verizon Dominicana, que es una filial de Verizon International y en base a su deducci n, argumenta que la casa matriz (VI) solo est obligada a pagar impuestos en EEUU mientras que en Dominicana no.Es muy dif cil entender semejante argumento, cuando la base de la operaci n de compra y venta, lo es la empresa filial local, lo que casi no ser a factible, si todo se hubiese circunscrito a un traspaso de acciones y obligaciones entre la matriz y una tercera. Pero resulta, que en la pr ctica no es as y que la filial dominicana tiene un valor fijado en libros por la misma empresa matriz, que pasa de los dos mil millones de d lares estadounidenses y que al disponer de una plantilla de m s de cinco mil empleados y generando operaciones mega millonarias en d lares estadounidenses cada a o, ineludiblemente est atada y directamente, al cheap jerseys grueso de los beneficios, colaterales o marginales, no importa la clasificaci n burocr tica que quiera d rsele, que provoque la transacci n de venta entre su tenedora extranjera residente en el exterior y la que nueva que adquiere la local.De ah que nos resulte inexplicable la posici n p blica sustentada ayer por la empresa dominicana, que para fines de venta se entiende as misma como filial de una https://www.chinacheapjerseysoutlet.com simple tenedora de acciones en el exterior, concretamente en territorio estadounidense y no como lo que realmente es, generadora principal de ingresos y motivo b sico de la transacci n que se hab a anunciado hace dos meses con una multinacional mejicana del mismo ramo.