{"id":5869,"date":"2024-06-26T09:02:32","date_gmt":"2024-06-26T09:02:32","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?page_id=5869"},"modified":"2025-03-07T13:03:27","modified_gmt":"2025-03-07T13:03:27","slug":"what-are-the-key-factors-in-a-contract-that-might-indicate-a-foreign-business-has-a-permanent-establishment-in-the-u-s","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/resources\/what-are-the-key-factors-in-a-contract-that-might-indicate-a-foreign-business-has-a-permanent-establishment-in-the-u-s\/","title":{"rendered":"\u00bfCu\u00e1les son los factores clave en un contrato que podr\u00edan indicar que una empresa extranjera tiene un establecimiento permanente en los EE. UU.?"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>El caso del Tribunal Fiscal 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 un examen detallado de c\u00f3mo ciertos acuerdos comerciales pueden llevar a que una entidad extranjera sea considerada <a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.864-2#:~:text=1)%20In%20general.-,The%20term%20%E2%80%9Cengaged%20in%20trade%20or%20business%20within%20the%20United,of%20a%20kind%20customarily%20dealt\" rel=\"noopener\" target=\"_blank\">se dedican a negocios dentro de los Estados Unidos<\/a>, sometiendo as\u00ed sus ingresos a impuestos estadounidenses. Este art\u00edculo explorar\u00e1 los factores clave que pueden indicar que una empresa extranjera tiene un<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> en Estados Unidos, bas\u00e1ndose en este caso hist\u00f3rico.<\/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, por lo que sus ingresos provenientes de esas 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 cuesti\u00f3n proven\u00edan 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><strong>Determinaciones y fundamentos<\/strong> El tribunal examin\u00f3 el acuerdo contractual entre Handfield y American News Company. Los puntos clave incluyeron:<\/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> 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, 46 F.2d 326 (ED Mich. 1931):<\/strong> Explic\u00f3 los acuerdos de consignaci\u00f3n y las relaciones de agencia.<\/li>\n<\/ul>\n<p><strong>Indicadores clave de un establecimiento permanente<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">\n        <strong>Relaci\u00f3n con la agencia:<\/strong> Tener un agente o representante en EE. UU. que se encargue de operaciones comerciales, como la distribuci\u00f3n y las ventas, permite establecer un establecimiento permanente. En este caso, American News Company fue considerada agente de Handfield.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Acuerdos de consignaci\u00f3n:<\/strong> La venta de productos en consignaci\u00f3n a trav\u00e9s de un agente en EE. UU. indica actividad comercial continua. El acuerdo con American News Company fue un contrato de consignaci\u00f3n, en el que Handfield conserv\u00f3 la propiedad hasta que las tarjetas se vendieron al p\u00fablico.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Control sobre las operaciones comerciales:<\/strong> El control sobre operaciones comerciales importantes, como la fijaci\u00f3n de precios y el marketing, es un claro indicador. Handfield controlaba el precio de venta y la comercializaci\u00f3n de sus tarjetas a trav\u00e9s de News Company.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Presencia f\u00edsica:<\/strong> Las visitas regulares a Estados Unidos por motivos de negocios contribuyen a su actividad empresarial. Handfield visit\u00f3 Estados Unidos varias veces durante el ejercicio fiscal por motivos de negocios.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Definici\u00f3n de establecimiento permanente en los convenios tributarios:<\/strong> El Convenio Fiscal entre Estados Unidos y Canad\u00e1 desempe\u00f1\u00f3 un papel fundamental. Define un establecimiento permanente como una empresa que realiza negocios a trav\u00e9s de un agente con facultades generales para contratar o mantener un inventario de mercanc\u00edas del cual se surten pedidos regularmente.\n      <\/li>\n<\/ul>\n<p><strong>Conclusi\u00f3n del Tribunal<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\"><strong>Participaci\u00f3n en empresas estadounidenses:<\/strong> El tribunal concluy\u00f3 que Handfield realizaba negocios en los Estados Unidos bas\u00e1ndose en la naturaleza de consignaci\u00f3n del acuerdo, sus visitas y su control sobre las operaciones comerciales en los EE. UU. Por lo tanto, sus ingresos provenientes de estas actividades estaban sujetos a impuestos estadounidenses.<\/li>\n<li style=\"padding-bottom: 10px\"><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.<\/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 las entidades extranjeras. 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 una empresa extranjera 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 Tax Court case of Frank Handfield v. Commissioner of Internal Revenue provides a detailed examination of how certain business arrangements can lead to a foreign entity being considered engaged in business within the United States, thereby subjecting its income to U.S. taxation. This article will explore the key factors that can indicate a foreign &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/resources\/what-are-the-key-factors-in-a-contract-that-might-indicate-a-foreign-business-has-a-permanent-establishment-in-the-u-s\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;What are the Key Factors in a Contract that Might Indicate a Foreign Business Has a Permanent Establishment in the U.S.?&#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 Key Factors in a Contract that Might Indicate a Foreign Business Has a Permanent Establishment in the U.S.? - 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-key-factors-in-a-contract-that-might-indicate-a-foreign-business-has-a-permanent-establishment-in-the-u-s\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are the Key Factors in a Contract that Might Indicate a Foreign Business Has a Permanent Establishment in the U.S.? - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"The Tax Court case of Frank Handfield v. 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