{"id":5863,"date":"2024-06-26T08:07:53","date_gmt":"2024-06-26T08:07:53","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?page_id=5863"},"modified":"2025-03-07T12:49:52","modified_gmt":"2025-03-07T12:49:52","slug":"what-are-the-basic-criteria-for-a-nonresident-alien-to-be-considered-engaged-in-business-within-the-united-states","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/resources\/what-are-the-basic-criteria-for-a-nonresident-alien-to-be-considered-engaged-in-business-within-the-united-states\/","title":{"rendered":"\u00bfCu\u00e1les son los criterios b\u00e1sicos para que un extranjero no residente sea considerado quien realiza negocios dentro de los Estados Unidos?"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>Comprender los requisitos tributarios para extranjeros no residentes puede ser complejo, especialmente cuando se trata de determinar si realizan negocios dentro de los Estados Unidos. El caso de <a href=\"https:\/\/casetext.com\/case\/handfield-v-commr-of-internal-revenue\" rel=\"noopener\" target=\"_blank\">Frank Handfield contra el Comisionado de Impuestos Internos<\/a> Aporta importantes perspectivas sobre este asunto. Profundicemos en los criterios establecidos por este caso emblem\u00e1tico y sus implicaciones.\n    <\/p>\n<p><strong>Descripci\u00f3n general del caso<\/strong><\/p>\n<p><strong>Cuesti\u00f3n para decisi\u00f3n:<\/strong> La cuesti\u00f3n principal era si Frank Handfield, un canadiense no residente, era... <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/effectively-connected-income-eci\" rel=\"noopener\" target=\"_blank\">se dedicaba a negocios en los Estados Unidos<\/a> durante el a\u00f1o fiscal finalizado el 31 de julio de 1949. La decisi\u00f3n depend\u00eda de la interpretaci\u00f3n de la relaci\u00f3n comercial entre Handfield y la American News Company.<\/p>\n<p><strong>Partes involucradas:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">\n        <strong>Peticionario:<\/strong> Frank Handfield, un fabricante canadiense de tarjetas postales.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Demandado:<\/strong> Comisionado de Rentas Internas, representado por James J. Quinn, Esq.\n      <\/li>\n<\/ul>\n<p><strong>Tipo de ingreso y periodo:<\/strong> Los ingresos en cuesti\u00f3n se derivaron de la venta de tarjetas postales fabricadas por Handfield en Canad\u00e1 y vendidas en los Estados Unidos durante el a\u00f1o fiscal que finaliz\u00f3 el 31 de julio de 1949.<\/p>\n<p><strong><strong>Posici\u00f3n del peticionario:<\/strong> Handfield argument\u00f3 que las ventas ocurrieron en Canad\u00e1 cuando las tarjetas fueron enviadas a American News Company, que seg\u00fan \u00e9l compr\u00f3 las tarjetas para revenderlas en los EE. UU.<\/p>\n<p><strong><strong>Posici\u00f3n del demandado:<\/strong> El demandado sostuvo que la American News Company actuaba como agente de Handfield, distribuyendo las tarjetas en consignaci\u00f3n en Estados Unidos. Por lo tanto, Handfield realizaba negocios dentro de Estados Unidos, por lo que sus ingresos estaban sujetos a impuestos estadounidenses.<\/p>\n<p><strong>Conclusiones y an\u00e1lisis del Tribunal<\/strong><\/p>\n<p>Determinaciones y fundamento: El tribunal analiz\u00f3 el acuerdo contractual entre Handfield y American News Company. Los puntos clave incluyeron:<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">La News Company no compr\u00f3 las tarjetas directamente, sino que las distribuy\u00f3 en consignaci\u00f3n.<\/li>\n<li style=\"padding-bottom: 10px\">Las tarjetas no vendidas pod\u00edan devolverse y Handfield controlaba el precio minorista.<\/li>\n<li style=\"padding-bottom: 10px\">The News Company actu\u00f3 como agente de Handfield, verificando la mercanc\u00eda y garantizando su correcta exhibici\u00f3n y venta.<\/li>\n<\/ul>\n<p>El tribunal cit\u00f3 diversos precedentes y principios jur\u00eddicos, entre ellos:<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/casetext.com\/case\/ross-v-h-michaelyan-inc\" rel=\"noopener\" target=\"_blank\">Ross contra H. Michaelyan, Inc., 57 F.2d 674 (CA 2, 1932)<\/a>:<\/strong> Determina la naturaleza de las relaciones comerciales en funci\u00f3n de la intenci\u00f3n de las partes.<\/li>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/law.justia.com\/cases\/federal\/district-courts\/F2\/46\/326\/1487216\/\" rel=\"noopener\" target=\"_blank\">En re Taylor, 46 F.2d 326 (ED Mich. 1931)<\/a>:<\/strong> Explic\u00f3 los acuerdos de consignaci\u00f3n y las relaciones de agencia.<\/li>\n<\/ul>\n<p><strong>Acuerdos y Disputas:<\/strong> Si bien las partes acordaron ciertos gastos de viaje y depreciaci\u00f3n, discutieron si American News Company era un agente o un comprador.<\/p>\n<p><strong>Argumentos del demandado:<\/strong> El demandado afirm\u00f3 que las actividades de Handfield y los t\u00e9rminos contractuales creaban un establecimiento permanente en los EE. UU. en virtud del Convenio Fiscal entre los Estados Unidos y Canad\u00e1.<\/p>\n<p><strong>Conclusi\u00f3n del Tribunal<\/strong><\/p>\n<p><strong>Compromiso empresarial en EE.UU.:<\/strong> El tribunal concluy\u00f3 que Handfield operaba en Estados Unidos. Esta conclusi\u00f3n se bas\u00f3 en:<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">La naturaleza del contrato de consignaci\u00f3n.<\/li>\n<li style=\"padding-bottom: 10px\">Las visitas ocasionales de Handfield y las actividades de sus empleados en los EE.UU.<\/li>\n<li style=\"padding-bottom: 10px\">Definici\u00f3n de establecimiento permanente que establece el Convenio Fiscal, que incluye un agente con existencias de mercanc\u00edas para ventas regulares.<\/li>\n<\/ul>\n<p><strong>Negaci\u00f3n de deducciones:<\/strong> Las deducciones de Handfield por salario e intereses pagados a s\u00ed mismo fueron desestimadas. El tribunal no encontr\u00f3 ninguna autoridad que las respaldara para una empresa unipersonal.<\/p>\n<p><strong>Criterios para la participaci\u00f3n en negocios en EE. UU.<\/strong><\/p>\n<p>A partir de este caso, se pueden identificar varios criterios para que un extranjero no residente sea considerado quien realiza negocios dentro de los Estados Unidos:<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">\n        <strong>Relaci\u00f3n del agente:<\/strong> Tener un agente o representante en EE.UU. que maneje operaciones comerciales, como distribuci\u00f3n y ventas.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Acuerdos de consignaci\u00f3n:<\/strong> La venta de bienes en consignaci\u00f3n a trav\u00e9s de un agente en los EE. UU. indica una actividad comercial continua.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Presencia f\u00edsica: Las visitas regulares a los EE. UU. con fines comerciales, incluso si son espor\u00e1dicas, contribuyen a realizar negocios.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Establecimiento Permanente: Definido por los convenios tributarios, incluyendo tener un agente con autoridad general para contratar y mantener un stock de mercanc\u00edas para la venta.\n      <\/li>\n<\/ul>\n<p><strong>Precedentes y principios jur\u00eddicos<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\"><strong>Ross contra H. Michaelyan, Inc. (1932):<\/strong> Determinaci\u00f3n de las relaciones comerciales en funci\u00f3n de las intenciones de las partes.<\/li>\n<li style=\"padding-bottom: 10px\"><strong>En re Taylor (1931):<\/strong> Comprender los contratos de consignaci\u00f3n y los roles de las agencias.<\/li>\n<li style=\"padding-bottom: 10px\"><strong>Convenio fiscal entre Estados Unidos y Canad\u00e1:<\/strong> Define un establecimiento permanente y sus implicaciones para la obligaci\u00f3n tributaria.<\/li>\n<\/ul>\n<p>El caso Frank Handfield subraya la importancia de comprender las relaciones y acuerdos comerciales a la hora de determinar las obligaciones tributarias de los extranjeros no residentes. Al examinar los detalles de los acuerdos contractuales, la presencia f\u00edsica y las funciones de los agentes, el tribunal proporciona un marco claro para identificar cu\u00e1ndo un extranjero no residente realiza negocios en Estados Unidos. Este caso constituye un precedente importante en el derecho tributario internacional, influyendo en numerosas sentencias e interpretaciones posteriores.<\/p>\n<\/p><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Understanding the taxation requirements for nonresident aliens can be complex, especially when it comes to determining whether they are engaged in business within the United States. The case of Frank Handfield v. Commissioner of Internal Revenue provides significant insights into this matter. Let&#8217;s delve into the criteria established by this landmark case and its implications. &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/resources\/what-are-the-basic-criteria-for-a-nonresident-alien-to-be-considered-engaged-in-business-within-the-united-states\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;What are the Basic Criteria for a Nonresident Alien to be Considered Engaged in Business within the United States?&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":24,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"default_withchat.php","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What are the Basic Criteria for a Nonresident Alien to be Considered Engaged in Business within the United States? - 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\/staging\/es\/resources\/what-are-the-basic-criteria-for-a-nonresident-alien-to-be-considered-engaged-in-business-within-the-united-states\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are the Basic Criteria for a Nonresident Alien to be Considered Engaged in Business within the United States? - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Understanding the taxation requirements for nonresident aliens can be complex, especially when it comes to determining whether they are engaged in business within the United States. 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