{"id":4543,"date":"2023-05-09T12:42:18","date_gmt":"2023-05-09T12:42:18","guid":{"rendered":"https:\/\/oandgaccounting.com\/?p=4543"},"modified":"2023-05-10T18:39:19","modified_gmt":"2023-05-10T18:39:19","slug":"faq-understanding-competent-authority-cases-and-tax-treaties","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/es\/faq-understanding-competent-authority-cases-and-tax-treaties\/","title":{"rendered":"Preguntas frecuentes: Comprensi\u00f3n de los casos de autoridad competente y los tratados fiscales"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>Fuente: <a href=\"https:\/\/www.irs.gov\/irm\/part21\/irm_21-008-001r\" rel=\"noopener\" target=\"_blank\">IRM 21.8.1.2.8 (10-01-2018<\/a>)<\/p>\n<p><strong>P1: \u00bfCu\u00e1l es el prop\u00f3sito del Rev. Proc. 2015-40?<\/strong><\/p>\n<p>A1: <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-15-40.pdf\" rel=\"noopener\" target=\"_blank\">Procedimiento Rev. 2015-40<\/a> permite a un contribuyente estadounidense solicitar asistencia de la <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/competent-authority-assistance#:~:text=TAIT%20has%20primary%20responsibility%20for,to%20estate%20and%20gift%20taxes.\" rel=\"noopener\" target=\"_blank\">Autoridad competente de EE. UU. <\/a>sobre cuestiones que surjan en el marco de un <a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/united-states-income-tax-treaties-a-to-z\" rel=\"noopener\" target=\"_blank\">tratado fiscal<\/a> entre los EE.UU. y un pa\u00eds extranjero.<\/p>\n<p><strong>P2: \u00bfQui\u00e9n act\u00faa como autoridad competente de EE.UU.?<\/strong><\/p>\n<p>A2: El <a href=\"https:\/\/www.irs.gov\/businesses\/large-business-and-international-lbi-division\" rel=\"noopener\" target=\"_blank\">Comisionado de Grandes Empresas e Internacionales (LB&amp;I) del IRS<\/a> act\u00faa como autoridad competente de los EE. UU., responsable de administrar las disposiciones de los tratados tributarios, interpretar y aplicar los tratados y llegar a acuerdos mutuos en casos espec\u00edficos.<\/p>\n<p><strong>P3: \u00bfC\u00f3mo lleva a cabo su proceso la autoridad competente de EE.UU.?<\/strong><\/p>\n<p>A3: La autoridad competente de EE. UU. opera a trav\u00e9s de dos oficinas: <a href=\"https:\/\/www.irs.gov\/businesses\/corporations\/apma\" rel=\"noopener\" target=\"_blank\">Programa de Precios Anticipados y Acuerdos Mutuos (APMA)<\/a> y el Equipo de Asistencia e Interpretaci\u00f3n de Tratados (TAIT). La APMA gestiona casos que surgen de los art\u00edculos sobre beneficios empresariales y empresas asociadas de los tratados fiscales estadounidenses, mientras que el TAIT gestiona casos que surgen de todos los dem\u00e1s art\u00edculos de los tratados fiscales estadounidenses, incluyendo <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/estate-and-gift-taxes\" rel=\"noopener\" target=\"_blank\">impuestos sobre sucesiones y donaciones<\/a>. Ambas oficinas pueden considerar casos que surjan bajo la <a href=\"https:\/\/www.irs.gov\/pub\/int_practice_units\/TRE9450_06_02.pdf\" rel=\"noopener\" target=\"_blank\">establecimiento permanente <\/a>Art\u00edculos de los tratados fiscales de EE. UU. y coordinar casos como \u00e9ste seg\u00fan sea necesario.<\/p>\n<p><strong>P4: \u00bfD\u00f3nde debo enviar solicitudes escritas para APMA?<\/strong><\/p>\n<p>A4: Env\u00ede solicitudes por escrito para APMA a:<\/p>\n<p>Servicio de Impuestos Internos<\/p>\n<p>Comisionado Adjunto Internacional, Divisi\u00f3n de Grandes Empresas e Internacional<\/p>\n<p>1111 Constitution Ave. NW SE:LB:TTPO:APMA:NC 534-01<\/p>\n<p>Washington, DC 20224<\/p>\n<p><strong>P5: \u00bfD\u00f3nde debo enviar solicitudes escritas para TAIT?<\/strong><\/p>\n<p>A5: Env\u00ede solicitudes por escrito para TAIT a:<\/p>\n<p>Comisionado Internacional, Divisi\u00f3n de Grandes Empresas e Internacional<\/p>\n<p>Servicio de Impuestos Internos<\/p>\n<p>1111 Avenida Constituci\u00f3n. NO SE:LB:TTPO:TA:TAIT:NCA 570-03<\/p>\n<p>Washington, DC 20224<\/p>\n<p><strong>P6: \u00bfA qui\u00e9n debo dirigir preguntas sobre solicitudes de autoridad competente?<\/strong><\/p>\n<p>A6: Dirija cualquier pregunta relacionada con solicitudes de autoridad competente a la atenci\u00f3n de APMA o TAIT, seg\u00fan corresponda, a las direcciones mencionadas anteriormente.<\/p>\n<p><strong>P7: \u00bfQui\u00e9n deber\u00eda? <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-persons\" rel=\"noopener\" target=\"_blank\">extranjeros no residentes o corporaciones extranjeras<\/a> \u00bfContacto para consultas?<\/strong><\/p>\n<p>A7: Los extranjeros no residentes o las corporaciones extranjeras generalmente deben comunicarse con la Autoridad Competente de su pa\u00eds de residencia para realizar consultas.<\/p>\n<p><strong>P8: \u00bfD\u00f3nde puedo encontrar m\u00e1s informaci\u00f3n sobre los tratados fiscales?<\/strong><\/p>\n<p>A8: Para obtener m\u00e1s informaci\u00f3n, visite la secci\u00f3n de Tratados Tributarios en IRS.gov en <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/tax-treaties\">http:\/\/www.irs.gov\/Individuals\/International-Taxpayers\/Tax-Treaties<\/a>.<\/p>\n<p>        <script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\" crossorigin=\"anonymous\"><\/script><br \/>\n        <ins class=\"adsbygoogle\"\n            style=\"display:block; text-align:center;\"\n            data-ad-layout=\"in-article\"\n            data-ad-format=\"fluid\"\n            data-ad-client=\"ca-pub-3039986354638252\"\n            data-ad-slot=\"8101689985\"><br \/>\n        <\/ins><br \/>\n        <script>\n            (adsbygoogle = window.adsbygoogle || []).push({});\n        <\/script>\n    <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Source: IRM 21.8.1.2.8 (10-01-2018) Q1: What is the purpose of Rev. Proc. 2015-40? A1: Rev. Proc. 2015-40 allows a U.S. taxpayer to request assistance from the U.S. Competent Authority on issues arising under a tax treaty between the U.S. and a foreign country. Q2: Who acts as the U.S. competent authority? A2: The IRS Large &hellip; <a href=\"https:\/\/oandgaccounting.com\/es\/faq-understanding-competent-authority-cases-and-tax-treaties\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> &#8220;FAQ: Understanding Competent Authority Cases and Tax Treaties&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FAQ: Understanding Competent Authority Cases and Tax Treaties - O&amp;G Tax and Accounting<\/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:\/\/oandgaccounting.com\/es\/faq-understanding-competent-authority-cases-and-tax-treaties\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQ: Understanding Competent Authority Cases and Tax Treaties - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Source: IRM 21.8.1.2.8 (10-01-2018) Q1: What is the purpose of Rev. 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