Seminario Virtual

Impuesto a la renta de no domiciliados y los convenios para evitar la doble tributación (CDI).

#YoAprendoEnCasa

¿Sabes que existen convenios para evitar la doble imposición que el Perú ha firmado con otros países, la misma que establece tasas reducidas y hasta la aplicación de retención de tasa 0 por la prestación de ciertos servicios?

¿Sabías que toda sucursal debe pagar un 5% por distribución de dividendos al momento de presentar la DJ anual de IR?

¿Sabe que existe un convenio para evitar la doble tributación con la republica de Japón, conoce cuales son las consideraciones  de dicho convenio? 

Responderemos estas y otras preguntas en el seminario virtual en vivo.

OBJETIVOS:

  • En este seminario abordaremos el tratamiento del impuesto a la renta con sujetos
    no domiciliados, a fin  que les permita
    identificar  la incidencia de  la aplicación de los Convenios para evitar
    la Doble  Imposición (CDI) y la Decisión 578. 

    También evaluaremos las rentas de fuente
    peruana generadas en operaciones de regalías, créditos del
    exterior, asistencia técnica, servicios digitales y otras
    actividades empresariales. Compararemos el tratamiento tributario de
    estas operaciones con y sin aplicación de CDI s.

    Como
    punto final se revisara particularidades en la aplicación de los CDI s y
    como las retenciones sufridas en el exterior pueden ser aplicadas
    localmente..

TEMARIO:

Ø   Criterios de vinculación  en el impuesto a la renta

Ø  Efecto de los días de cuarentena en los no domiciliados

Ø  Incidencias de ser considerado Establecimiento Permanente

Ø  Tratamiento del Impuesto a la Renta de no domiciliados en los Servicios Empresariales, Asistencia Técnica, Servicios Digitales, Regalías, Intereses, Dividendos y Servicios Independientes. Especial referencia de los CDIs de Perú con Chile, Brasil y la Decisión 578.

Ø  Consideraciones del CDI Perú y Japón.

Ø  Casos práctico


EXPOSITOR

Mg JHONNY ESQUIVEL AGUILAR

 

Ø  CPC de la Universidad Nacional Mayor de San Marcos – UNMSM. 

Ø  Estudios
de Maestría de Derecho  Tributario y en Derecho de la Empresa en la
Pontificia Universidad Católica del Perú (PUCP).

Ø  Cursos
de Fiscalidad Internacional en la Universidad Santiago de Compostela y en la
Universidad Complutense de Madrid (España).

Ø  Asociado
de IFA Perú y del IPIDET.

Ø  Actual
Gerente de Impuestos en TMF Perú, con 20 años de experiencia tributaria que
incluye haber sido Encargado de Impuestos en Nokia Perú, Senior de Impuestos en
PwC, Auditor y Supervisor en SUNAT. Actual Docente de la UPC.

Ø  Expositor en Colegios
profesionales de Contadores y en Instituciones privadas. Director Académico de
Censea Fiscal. Experiencia como Jurado y Asesor de tesis de índoles tributarias

S/ 150.00

  • 10%  de descuento por pronto pago
  • 15 % a partir de 2 personas  

Forma de Pago

  • Depósito a nombre de FORMAR PERU Vía. BBVA Banco Conitental 
  • Cta. Cte. en Soles Nro. 0011-0482-01-00004315
  • CCI: 011-482-000100004315-76 
    • Pagos mayores a S/.700 –  Detracción 12% al BN 00-058-069906 
  • Razón social: FORMAR PERU S.A.C – RUC: 20536020960 
Valoración
4/5

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