{"id":5866,"date":"2024-06-26T08:48:03","date_gmt":"2024-06-26T08:48:03","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?page_id=5866"},"modified":"2025-03-07T12:50:57","modified_gmt":"2025-03-07T12:50:57","slug":"how-does-the-u-s-tax-code-determine-if-income-earned-by-a-foreign-business-is-subject-to-u-s-taxes","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/resources\/how-does-the-u-s-tax-code-determine-if-income-earned-by-a-foreign-business-is-subject-to-u-s-taxes\/","title":{"rendered":"\u00bfC\u00f3mo determina el C\u00f3digo Tributario de EE. UU. si los ingresos obtenidos por una empresa extranjera est\u00e1n sujetos a impuestos estadounidenses?"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>La tributaci\u00f3n de los ingresos obtenidos por empresas extranjeras en Estados Unidos es un \u00e1rea compleja, que a menudo implica un an\u00e1lisis detallado de las operaciones comerciales y los acuerdos legales. El caso emblem\u00e1tico 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> Proporciona informaci\u00f3n valiosa sobre este tema, ilustrando c\u00f3mo el Tribunal Fiscal de los Estados Unidos eval\u00faa si una entidad extranjera es <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/effectively-connected-income-eci\" rel=\"noopener\" target=\"_blank\">se dedica a negocios dentro de los EE.UU.<\/a> y sujeto al impuesto sobre la renta estadounidense. A continuaci\u00f3n, analizamos los aspectos clave de este caso para comprender los criterios utilizados por el tribunal.<\/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 fabricante canadiense de tarjetas postales, realizaba negocios en los Estados Unidos durante el a\u00f1o fiscal que termin\u00f3 el 31 de julio de 1949. Esta determinaci\u00f3n influy\u00f3 en si sus ingresos provenientes de estas actividades estaban sujetos a impuestos estadounidenses.<\/p>\n<p><strong>Partes involucradas:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">\n        <strong>Peticionario:<\/strong> Frank Handfield, ciudadano canadiense y \u00fanico propietario de Folkard Company of America.\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 discusi\u00f3n provinieron de las ventas de tarjetas postales ilustradas (Folkards) en los Estados Unidos, fabricadas por Handfield en Canad\u00e1 y vendidas 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 American News Company adquiri\u00f3 las tarjetas para revenderlas, y que la venta se realiz\u00f3 en Canad\u00e1 al momento del env\u00edo. Por lo tanto, afirm\u00f3 que los ingresos no estaban sujetos a impuestos estadounidenses.<\/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 los EE.UU. Por lo tanto, Handfield realizaba negocios en los EE.UU., lo que hac\u00eda que los ingresos estuvieran sujetos a impuestos seg\u00fan la legislaci\u00f3n estadounidense.<\/p>\n<p><strong>Conclusiones y an\u00e1lisis del Tribunal<\/strong><\/p>\n<p>El tribunal examin\u00f3 el acuerdo contractual entre Handfield y American News Company. Entre los puntos cr\u00edticos se incluyen:<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">La American 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, garantizando la correcta exhibici\u00f3n y venta de las tarjetas.<\/li>\n<\/ul>\n<p>El tribunal cit\u00f3 diversos precedentes y principios jur\u00eddicos:<\/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> Relaciones comerciales determinadas en funci\u00f3n de las intenciones de las partes.<\/li>\n<li style=\"padding-bottom: 10px\"><strong>En <a href=\"https:\/\/law.justia.com\/cases\/federal\/district-courts\/F2\/46\/326\/1487216\/\" rel=\"noopener\" target=\"_blank\">re Taylor, 46 F.2d 326 (ED Michigan 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 algunos 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 argument\u00f3 que las actividades de Handfield y los t\u00e9rminos contractuales creaban una \u201c<a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/\/www.irs.gov\/pub\/int_practice_units\/TRE9450_06_02.pdf\" rel=\"noopener\" target=\"_blank\">establecimiento permanente<\/a>\u201d&quot; 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>Participaci\u00f3n en empresas estadounidenses:<\/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\">El car\u00e1cter de consignaci\u00f3n del contrato.<\/li>\n<li style=\"padding-bottom: 10px\">Las visitas de negocios ocasionales de Handfield a los EE. UU.<\/li>\n<li style=\"padding-bottom: 10px\">El papel del empleado en Estados Unidos, comprobando las visualizaciones de las tarjetas.<\/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 fundamento legal 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 una <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/nonresident-aliens#:~:text=An%20alien%20is%20any%20individual,or%20the%20substantial%20presence%20test.\" rel=\"noopener\" target=\"_blank\">extranjero no residente<\/a> Para ser considerado que 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:<\/strong> Las visitas regulares a los EE. UU. con fines comerciales, incluso si son espor\u00e1dicas, contribuyen a la actividad empresarial.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Establecimiento permanente:<\/strong> Definido por convenciones tributarias, 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 destaca 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 significativo en el derecho tributario internacional, influyendo en numerosas sentencias e interpretaciones posteriores.<\/p>\n<\/p><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The taxation of income earned by foreign businesses within the United States is a complex area, often involving detailed analysis of business operations and legal agreements. The landmark case of Frank Handfield v. Commissioner of Internal Revenue provides valuable insights into this topic, illustrating how the U.S. Tax Court evaluates whether a foreign entity is &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/resources\/how-does-the-u-s-tax-code-determine-if-income-earned-by-a-foreign-business-is-subject-to-u-s-taxes\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;How Does the U.S. Tax Code Determine if Income Earned by a Foreign Business is Subject to U.S. Taxes?&#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>How Does the U.S. Tax Code Determine if Income Earned by a Foreign Business is Subject to U.S. Taxes? - 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\/how-does-the-u-s-tax-code-determine-if-income-earned-by-a-foreign-business-is-subject-to-u-s-taxes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How Does the U.S. Tax Code Determine if Income Earned by a Foreign Business is Subject to U.S. Taxes? - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"The taxation of income earned by foreign businesses within the United States is a complex area, often involving detailed analysis of business operations and legal agreements. 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