toggle menu
ICEFI

Centroamérica después de los Papeles de Panamá

La indignación global desatada por la revelación de documentos provenientes de la firma Mossack Fonseca, uno de los cinco más grandes bufetes de abogados que gestionan el registro de sociedades offshore en paraísos fiscales (Papeles de Panamá), ha vuelto a colocar en el centro del debate la necesidad de que los Estados redoblen sus esfuerzos para enfrentar las acciones cometidas por personas o empresas para evitar el pago de impuestos.

Estas actividades se traducen en el persistente uso de los paraísos fiscales, de los centros financieros fuera de plaza y de otros mecanismos que facilitan la evasión y elusión fiscal. Para los países en desarrollo, esta situación resulta muy perjudicial porque afecta significativamente su capacidad para disponer de recursos para lograr el bienestar social y consolidar la democracia y, en particular, asegurar la implementación de políticas públicas para el cumplimiento de los Objetivos de Desarrollo Sostenible (ODS).

 

Principales estándares evaluables por Foro Global sobre la Transparencia
y el Intercambio de Información con Fines Fiscales

  1. Marco legal que permita identificar a los propietarios y accionistas de las sociedades mercantiles;
  2. Facilitación del acceso a información bancaria para fines de control tributario;
  3. Mecanismos para autorización del intercambio de información con otros países para propósitos fiscales.

 

En la actualidad, el Foro Global sobre la Transparencia y el Intercambio de Información con Fines Fiscales, es reconocido como el órgano internacional más importante para evaluar a las jurisdicciones respecto de su cooperación en temas de transparencia e intercambio de información con fines fiscales. Para medir los logros alcanzados, el Foro Global efectúa una revisión que comprende dos etapas: la Fase 1 evalúa la calidad del marco legal de un Estado, mientras que la Fase 2 evalúa la implementación práctica de ese marco.

Cuatro países de Centroamérica forman parte del Foro Global: El Salvador, Costa Rica, Panamá y Guatemala. Los primeros dos han conseguido superar las dos fases de evaluación, obteniendo las calificaciones de «Conforme en gran medida» y «Parcialmente conforme». En el caso de El Salvador, a criterio del Foro Global los procesos organizativos parecen ser suficientes para responder eficazmente en tiempo y forma a los requerimientos que otras administraciones tributarias formulen en el futuro. Panamá logró en el último trimestre de 2015 la autorización para pasar a la fase 2, después de que el grupo revisor consideró que su marco legal se encuentra acorde al estándar del Foro Global. En tanto que Guatemala, no ha logrado superar la fase 1, debido a las deficiencias que todavía presenta su marco legal con relación a los temas requeridos por el referido estándar.

En materia de legislación para el acceso a información bancaria con fines de control tributario, en El Salvador y Honduras se autoriza a la administración tributaria para requerir información de manera directa a los bancos, en procesos ordinarios de fiscalización; en Panamá se prevén supuestos para que la administración tributaria acceda ya sea de forma directa o bien por medio de autorización judicial, pero únicamente caso por caso y el contribuyente debe ser parte de un proceso judicial específico. En Guatemala, Nicaragua y Costa Rica, se requiere autorización judicial previa, pero con una diferencia: en los primeros dos países es indispensable que el contribuyente sea parte de una causa judicial concreta, mientras que en el caso costarricense el requerimiento puede ocurrir en el marco de procesos ordinarios de fiscalización que implemente la Administración Tributaria.

En cuanto a la regulación para identificar a los propietarios y accionistas de las sociedades mercantiles, únicamente en Guatemala, El Salvador y Costa Rica se incorporaron disposiciones para prohibir las acciones al portador y se fijó un plazo para que las sociedades mercantiles concretaran la conversión de aquellas hacia acciones nominativas. En Panamá, las autoridades no prohíben las acciones al portador, sino que se estableció un régimen de custodia que comenzará a ser aplicado en 2016. En Nicaragua y Honduras, no existen normas específicas sobre algún proceso en el país para eliminar, prohibir o custodiar las acciones al portador. Esta clase de disposiciones son las que más rezagos presentan, sin embargo, en ocasiones se ven complementadas con normas reglamentarias sobre lavado de activos que refuerzan las políticas de “conozca a su cliente”.

Con relación al intercambio de información tributaria con otros Estados, con excepción de Honduras, todos los países incorporaron disposiciones que habilitan a la administración tributaria para la suscripción de convenios en esta materia y para establecer procedimientos que permitan concretar el intercambio de información. En el caso hondureño, el nuevo proyecto de Código Tributario contempla fortalecer esta legislación. Por último, conviene destacar que el trámite para acceder a información bancaria con fines de control tributario en los seis países carece de notificación previa al contribuyente.

El fraude y la evasión fiscal sólo conducen a sociedades más desiguales, Estados ineficaces, endeudados, opacos y con baja legitimidad. Es por ello que, después de los «Papeles de Panamá» los países de Centroamérica tienen la obligación de modernizar la legislación y la institucionalidad para promover una mayor transparencia tributaria, que mejore la evaluación internacional y aumente las posibilidades de recaudación de impuestos.

 

178 Replies to “Centroamérica después de los Papeles de Panamá

  1. Pingback: cialis 20 mg
  2. Pingback: Low cost viagra
  3. Pingback: erection pills
  4. Pingback: gnc ed pills
  5. Pingback: cvs pharmacy
  6. Pingback: vardenafil pill
  7. Pingback: vardenafil dosage
  8. Pingback: levitra generic
  9. Pingback: slot machine games
  10. Pingback: payday advance
  11. Pingback: personal loan
  12. Pingback: cialis buy
  13. Pingback: generic cialis
  14. Pingback: cialis generic
  15. Pingback: canadian viagra
  16. Pingback: sildenafil citrate
  17. Pingback: tadalafil online
  18. 9aHAVC Really appreciate you sharing this article post.Much thanks again. Cool.

  19. There as certainly a great deal to know about this topic. I like all the points you have made.

  20. browse dice:

    You need to participate in a contest for the most effective blogs on the web. I will advocate this website!

  21. ppi claims What as the best way to copyright a website and all its contents? Copyright poetry?

  22. incredibly great submit, i really appreciate this internet internet site, carry on it

  23. DP-201 Dumps dice:

    Some genuinely fantastic articles on this website , regards for contribution.

  24. Yeah bookmaking this wasn at a risky conclusion outstanding post!.

  25. Some genuinely prime posts on this internet site , saved to bookmarks.

  26. This is very interesting, You are a very skilled blogger. I ave joined your feed and look forward to seeking more of your wonderful post. Also, I ave shared your web site in my social networks!

  27. facesitting dice:

    I value the blog article.Thanks Again. Fantastic.

  28. Normally I do not learn article on blogs, however I would like to say that this write-up very compelled me to try and do so! Your writing taste has been amazed me. Thank you, quite great article.

  29. It as remarkable to go to see this web site and reading the views of all mates concerning this article, while I am also zealous of getting experience. Look at my web page free antivirus download

  30. I really liked your post.Really thank you! Much obliged.

  31. $OWL dice:

    You can definitely see your expertise within the work

  32. Im obliged for the post.Really looking forward to read more. Keep writing.

  33. Looking forward to reading more. Great post.Really thank you! Really Cool.

  34. This is really interesting, You are a very skilled blogger. I ave joined your feed and look forward to seeking more of your excellent post. Also, I have shared your website in my social networks!

  35. Wow! Thank you! I continually needed to write on my site something like that. Can I take a portion of your post to my blog?

  36. Major thanks for the blog.Thanks Again. Much obliged.

  37. The website loading speed is incredible.

  38. I simply could not leave your website before suggesting that I actually loved the usual information an individual supply in your guests? Is gonna be back regularly in order to inspect new posts

  39. more info dice:

    Preferably, any time you gain understanding, are you currently in a position to thoughts updating your internet site with an increase of info? It as pretty ideal for me.

  40. accountant dice:

    Thank you for creating my private students have access for your webpage post.

  41. Wow, fantastic blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your site is wonderful, let alone the content!

  42. plumber seo dice:

    Thanks-a-mundo for the article.Really thank you! Want more.

  43. Way cool! Some extremely valid points! I appreciate you writing this write-up and the rest of the site is also very good.

  44. Seriously.. many thanks for starting this up. This site is something that’s needed on the internet, someone with a little originality!

  45. your web site is excellent, let alone the content material!

  46. Very rapidly this website will be famous among all

  47. this content Someone left me a comment on my blogger. I have clicked to publish the comment. Now I wish to delete this comment. How do I do that?..

  48. mrp75 dice:

    Very good blog article.Much thanks again. Cool.

  49. There is also one other technique to increase traffic in favor of your website that is link exchange, thus you also try it

  50. My brother suggested I might like this blog. He was totally right. This post truly made my day. You cann at imagine just how much time I had spent for this info! Thanks!

  51. There is certainly noticeably a bundle to understand about this. I assume you produced particular nice points in attributes also. jordans cheap

  52. Thanks for sharing, this is a fantastic article post. Much obliged.

  53. woh I am cheerful to find this website through google.

  54. Thank you for another fantastic post. Where else could anybody get that type of information in such an ideal way of writing? I ave a presentation next week, and I am on the look for such information.

  55. Simply wanna tell that this is handy , Thanks for taking your time to write this.

  56. Yeah, now it as clear ! And firstly I did not understand very much where there was the link with the title itself !!

  57. Major thanks for the article. Really Great.

  58. Say, you got a nice blog.Really looking forward to read more.

  59. Wow, that as what I was exploring for, what a material! present here at this webpage, thanks admin of this website.

  60. JD Purity Most wanted Joomla design now available for Drupal

  61. This website has some very helpful info on it! Cheers for helping me.

  62. more details dice:

    Really informative blog.Really thank you! Really Great.

  63. the time to read or visit the material or web pages we have linked to beneath the

  64. Very good article. I am facing some of these issues as well..

  65. joi-me.com/ dice:

    pinterest.com view of Three Gorges | Wonder Travel Blog

  66. Is using a copyright material as a reference to write articles illegal?

  67. to read more dice:

    Wonderful article! We are linking to this great content on our website. Keep up the great writing.

  68. Perfectly written content material, Really enjoyed reading.

  69. This is one awesome article.Really thank you! Cool.

  70. Im grateful for the article post.Really thank you! Great.

  71. you ave gotten an ideal weblog right here! would you like to make some invite posts on my weblog?

  72. You made some really good points there. I checked on the net to learn more about the issue and found most individuals will go along with your views on this site.

  73. see it now dice:

    You created some decent points there. I looked on the net for that challenge and discovered most of the people will go coupled with with all of your internet site.

  74. Very good info. Lucky me I came across your website by accident (stumbleupon). I have book-marked it for later!

  75. It as hard to come by educated people in this particular subject, but you seem like you know what you are talking about! Thanks

  76. see more dice:

    In my country we don at get much of this type of thing. Got to search around the entire world for such up to date pieces. I appreciate your energy. How do I find your other articles?!

  77. I’а†ve recently started a blog, the information you offer on this site has helped me tremendously. Thank you for all of your time & work.

  78. Visit my website voyance gratuite en ligne

  79. There is noticeably a bundle to know about this. I assume you made various nice points in features also.

  80. thoroughly mixed. Promotional merchandise is a great approach to advertise your organization.

  81. I truly appreciate this blog article. Great.

  82. Thank you for your blog.Thanks Again. Keep writing.

  83. Of course, what a fantastic site and illuminating posts, I surely will bookmark your site.All the Best!

  84. Many thanks for sharing this fine post. Very inspiring! (as always, btw)

  85. Thanks for posting this, I ave been looking for this info for the whilst! Your blog site is wonderful.

  86. Very nice post. I just stumbled upon your blog and wished to say that I ave truly enjoyed browsing your blog posts. In any case I will be subscribing to your feed and I hope you write again soon!

  87. I truly appreciate this blog article.Thanks Again. Really Great.

  88. I was recommended this web site by my cousin. I am not sure whether this post is written by him as nobody else know such detailed about my problem. You are incredible! Thanks!

  89. This is a topic that as close to my heart Thank you! Where are your contact details though?

  90. dive trips dice:

    Muchos Gracias for your blog.Thanks Again.

  91. just go to dice:

    Pretty! This has been an incredibly wonderful article. Thank you for providing this info.

  92. Link dice:

    Wow, marvelous blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your web site is excellent, let alone the content!

  93. It as hard to find well-informed people for this topic, but you seem like you know what you are talking about! Thanks

  94. See my scam i post here for get backlink

  95. cacao dice:

    Strange , your posting shows up with a dark color to it, what color is the primary color on your webpage?

  96. muarehon.vn dice:

    This is a very good tip particularly to those new to the blogosphere. Short but very precise info Appreciate your sharing this one. A must read post!

  97. Is anyone else having this issue or is it a issue on my end?

  98. Thanks for fantastic info I was searching for this info for my mission.

  99. Since the admin of this web site is working, no question very rapidly it will

  100. I think this is a real great blog article.Really thank you! Much obliged.

  101. go to dice:

    Way cool! Some extremely valid points! I appreciate you penning this write-up plus the rest of the site is really good.|

  102. This is one awesome post.Thanks Again. Keep writing.

  103. RoyalCBD dice:

    ySvEeO Thank you ever so for you blog article.Much thanks again. Awesome.

  104. go there now dice:

    post to be updated regularly. It contains nice information.

  105. this website dice:

    Thanks so much for the post.Really thank you! Keep writing.

  106. There is noticeably a bundle to learn about this. I assume you made sure nice factors in features also.

  107. I will immediately grab your rss as I can not find your e-mail subscription link or newsletter service. Do you have any? Kindly let me know in order that I may just subscribe. Thanks.

  108. You have noted very interesting points! ps nice website.

  109. I truly appreciate this article.Really thank you! Awesome.

  110. Ones blog is there one among a form, i be keen on the way you put in order the areas.:aаАа’б‚Т€ТšаЂаŒаАа’б‚Т€ТžаБТž-aаАа’б‚Т€ТšаЂаŒ?aаАа’б‚Т€ТšаЂаŒ?

  111. get url dice:

    Thanks for the blog article.Really looking forward to read more. Will read on

  112. Muchos Gracias for your article post.Much thanks again. Great.

  113. Spot on with this write-up, I absolutely feel this site needs a lot more attention. I all probably be returning to read more, thanks for the info!

  114. with spelling issues and I to find it very troublesome to tell the reality then again I all surely come again again.

  115. I think you have mentioned some very interesting points , regards for the post.

  116. This is a really good tip particularly to those new to the blogosphere. Short but very precise information Many thanks for sharing this one. A must read article!

  117. Stoly dice:

    Wow, wonderful blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your site is great, as well as the content!

  118. Thank you for sharing this fine article. Very interesting ideas! (as always, btw)

  119. You are my breathing in, I own few web logs and occasionally run out from to brand.

  120. Very good article. I will be going through a few of these issues as well..

  121. Wow, great article.Really looking forward to read more. Fantastic.

  122. of writing? I have a presentation subsequent week,

  123. Thanks for sharing, this is a fantastic article.Really looking forward to read more. Much obliged.

  124. Looking forward to reading more. Great article post.Really looking forward to read more. Keep writing.

  125. This very blog is really interesting additionally diverting. I have picked a bunch of handy stuff out of this source. I ad love to go back again soon. Thanks!

  126. This is one awesome article.Really looking forward to read more. Great.

  127. You have made some good points there. I checked on the internet to find out more about the issue and found most people will go along with your views on this site.

  128. This is a great tip particularly to those fresh to the blogosphere. Brief but very precise information Thanks for sharing this one. A must read post!

  129. Outstanding story there. What occurred after? Good luck!

  130. I thought it was going to be some boring old publish, but it really compensated for my time. I will publish a link to this page on my weblog. I am sure my visitors will find that really useful

  131. The web is really useful for me and all people studying English. The quality of podcast is good and I hope there will be more useful and interesting lessons. Thanks!

  132. Thanks for taking the time to publish this

  133. It as great that you are getting thoughts from this piece of writing as well as from our argument made here.

  134. your blog? Its very well written; I love what youve got

  135. Salute! Thank you very much for this marvelous website. It was fantastic joy to read.

  136. Wow, this post is fastidious, my sister is analyzing such things, thus I am going to let know her.|

  137. If you are going for best contents like me, simply pay a visit this web page daily as it provides quality contents, thanks

  138. paraphrase) aаАа’б‚Т€ТšаЂаŒ?never sacrificed construction regarding feelings. aаАа’б‚Т€ТšаЂаŒаАа’б‚Т€ТžаБТž In any situation, however some people accuse your pet to be strictly attractive, Mozart in

  139. Looking forward to reading more. Great blog article.Really thank you! Keep writing.

  140. Thanks again for the post.Really looking forward to read more. Want more.

  141. Simply wanna remark that you have a very decent site, I love the design it really stands out.

  142. Im obliged for the article.Much thanks again.

  143. This very blog is no doubt educating as well as informative. I have chosen a bunch of handy advices out of it. I ad love to go back every once in a while. Thanks a lot!

  144. to read more dice:

    I truly appreciate this post. I have been looking all over for this! Thank God I found it on Google. You ave made my day! Thx again

  145. Major thanks for the article post.Thanks Again.

  146. You could certainly see your expertise in the work you write.

  147. Well I truly enjoyed reading it. This post procured by you is very effective for correct planning.

  148. Really appreciate you sharing this article post.Really looking forward to read more. Much obliged.

  149. Willingly I accept. The question is interesting, I too will take part in discussion.

  150. Im thankful for the article.Really thank you! Fantastic.

  151. wordpress dice:

    That is a great tip especially to those new to the blogosphere. Short but very accurate information Appreciate your sharing this one. A must read article!

  152. Tattoo Shops dice:

    Pretty! This was a really wonderful article. Many thanks for providing this information.

  153. The place else may anybody get that type of info in

  154. eastcasino dice:

    Many thanks for sharing this good piece. Very interesting ideas! (as always, btw)

  155. This actually answered my problem, thank you!

  156. I thought it was going to be some boring old publish, but it really compensated for my time. I will post a link to this page on my blog. I am positive my visitors will find that very useful

  157. Your style is really unique compared to other people I ave read stuff from. Thanks for posting when you ave got the opportunity, Guess I will just book mark this site.

  158. Title here are some links to sites that we link to because we think they are worth visiting

  159. This is one awesome blog.Thanks Again. Keep writing.

  160. brujosnearme dice:

    LMFAO is a I really appreciate this post. I?ve been looking all over for this! Thank goodness I found it on Bing. You have made my day! Thanks again

  161. your website, how can i subscribe for a blog website? The

  162. I truly love your site.. Pleasant colors & theme.

  163. This is a very good tip especially to those new to the blogosphere. Short but very accurate info Appreciate your sharing this one. A must read post!

  164. mansion88 dice:

    This website is commonly a walk-through you will find the facts it appropriate you relating to this and don at know who have to. Glimpse right here, and you can undoubtedly find out it.

Responder a www.rabbitmp3.com Cancelar la respuesta

Tu dirección de correo electrónico no será publicada. Los campos obligatorios están marcados con *