Notas sobre el intercambio de información con fines fiscales en Venezuela
| Pages | 757-786 |
| Date | 01 January 2025 |
| Author | Serviliano Abache Carvajal |
Notas sobre el intercambio de información
con fines fiscales en Venezuela
Serviliano ABACHE CARVAJAL
Resumen: El trabajo analiza algunos aspectos del
marco normativo del intercambio de información
con fines fiscales en Venezuela, sus objetivos, fuente,
modalidad, alcance y límites establecidos en los con-
venios para evitar la doble imposición suscritos por
el país, así como en la propia Constitución, para fi-
nalizar con unas consideraciones sobre su relación
con el régimen vigente de transparencia fiscal inter-
nacional (reglas CFC).
Palabras clave:Renta mundial, renta territorial, in-
tercambio de información, convenios para evitar la
doble imposición, acuerdos de intercambio de infor-
mación fiscal, paraísos fiscales, jurisdicciones no
cooperantes, transparencia fiscal internacional, re-
glas CFC.
Coordinador de la Especialización en Derecho Tributario (EDT) de la
Universidad Central de Venezuela (UCV) y Fundador-Director del
Anuario de la EDT-UCV. Socio del Despacho de Abogados Miembro
de Baker McKenzie.
SERVILIANO ABACHE CARVAJAL
NOTAS SOBRE EL INTERCAMBIO DE INFORMACIÓN CON FINES FISCALES …
758
Abstract:This paper analyzes certain aspects of the legal
provisions regarding the exchange of information for tax
purposes in Venezuela, its objectives, source, type, scope,
and limits provided in the double taxation treaties signed
by the country, as well as the ones established in the Cons-
titution, to finish with a few commentaries on the connec-
tion of exchange of information to the international tax
transparency (CFC) rules in force.
Keywords: Worldwide income, territorial income, ex-
change of information, double taxation treaties, tax infor-
mation exchange agreements, tax havens, non-coopera-
tive jurisdictions, international tax transparency, CFC
rules.
Sumario:
I. RENTA MUNDIAL Y/O RENTA TERRITORIAL. II. IN-
TERCAMBIO DE INFORMACIÓN CON FINES FISCALES
EN VENEZUELA Y CDIs. 1. Objetivos, fuente, modalidad y al-
cance del intercambio de información en Venezuela, y la confidencia-
lidad de los datos obtenidos y su prueba. 2. Límites al intercambio de
información en los CDIs suscritos por Venezuela y en la Constitu-
ción. 3. Países con los que Venezuela ha suscritoCDIs. III. CDIs,
AIITs Y PARAÍSOS FISCALES, JURISDICCIONES DE BAJA
IMPOSICIÓN O JURISDICCIONES NO COOPERANTES A
LA LUZ DEL RÉGIMEN VENEZOLA NO DE TRANSPA-
RENCIA FISCAL INTERNACIONAL.
I. RENTA MUNDIAL Y/O RENTA TERRITORIAL
Es más que reconocido que en la imposición directa y,
dentro de ésta, en el impuesto sobre la renta (ISLR), existen
dos grandes sistemas de tributación: (i) renta territorial o prin-
cipio de fuente territorial, que sigue criterios objetivos de vin-
culación, y (ii) renta mundial o principio del domicilio o
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