Resumen

MARTINEZ VILLA, José Daniel. Storage activities through a private warehouse for the international distribution of goods, compared to the permanent establishment in Colombia. Rev. Fac. Derecho Cienc. Polit. - Univ. Pontif. Bolivar. [online]. 2017, vol.47, n.127, pp.407-428. ISSN 0120-3886.  https://doi.org/10.18566/rfdcp.v47n127.a06.

The concept of permanent establishment is a fundamental part of the tax system in establishing criteria for the attribution of income to a non-resident tax. This concept, traditionally, is found within the Agreements of Double Taxation; However, some countries, such as Colombia, have adopted it in their domestic legislation. Within this concept, it is contemplated a series of activities that - although developed in a country, in a physical and fixed way - do not form the permanent establishment; Consequently, no tax consequences are derived thereof, and are not subject to the payment of business income attributed to him. In the specific case, a reflection was made of the actions that a foreign company can carry out in Colombia that carries out storage activities for the international distribution of goods, through a private deposit and if these can be considered as forming the permanent establishment In accordance with internal regulations and their respective tax consequences. This article concludes by studying the fiscal effects of the private deposit activity for the international distribution of goods against the permanent establishment; In addition, defining the criterion according to which these merchandise storage activities for international distribution in Colombia can be considered to constitute the permanent establishment or when they are considered auxiliary to preparatory, excluding the fiscal consequences associated with the concept.

Palabras clave : Double taxation; permanent establishment; deposit; international distribution; taxes.

        · resumen en Español | Francés | Portugués     · texto en Español     · Español ( pdf )