Taxation of services provided abroad

 

When providing services abroad we often encounter unforeseen costs that could have been avoided with a proper tax planning, and which have a direct impact on the project margins: withholdings on payments received, fiscal representation expenses in the destination country, etc.

 

To avoid these problems or at least to anticipate their cost, it is necessary to consider a number of questions during the negotiation phase of the offer: What tax obligations will affect us in the country where the services are provided? Will we have to pay taxes there? Will we be able to recover these taxes, or will we find ourselves in a situation of double taxation?

 

Program

1. Basic concepts of taxation of services abroad:
– International Double Taxation Agreements.
– The concept of “Resident”.
– The concept of “Permanent establishment”.
– The concept of “Business profit”.

 

2. Taxation of installation or assembly services:
– Problems and risk of permanent establishment.

 

3. Taxation of technical assistance services: fee or profit?
business?

 

4. Taxation of consulting services.
– Particularities depending on the type of Double Taxation Agreement.

 

5. How to avoid international double taxation.

– International mechanisms vs. national mechanisms.

Speaker:
Paloma Gomez Miranda
Head of the International Taxation and Customs area at GARCÍA DE NOVALES, Legal Advisory Service for Foreign Trade

 

Date: October 3, 2024

Location: House of Representatives. Plenary Hall

Hours: 9: 00 13 to: 30

 

Registration: