International taxation in Cuba, challenges, possibilities and limitations

Authors

  • Armando Lopetegui Martínez Ministry of Finance and Prices

Keywords:

taxation, taxes, agreements, tributes

Abstract

The work addresses the general aspects of international taxation, its impact on tax systems; as well as that of double taxation in international trade and foreign investment; states its main consequences and ways to eliminate it; emphasizes the role of the agreements to avoid it and culminates by making some recommendations for the management of the challenges, possibilities and limitations of the current Cuban Tax System; emphasizing the risks of being impacted by the harmful effects of this modality and being considered Cuba, as a tax haven.

Author Biography

Armando Lopetegui Martínez, Ministry of Finance and Prices

Licenciado en Planificación de la Economía Nacional en la Universidad de la Habana en 1982. Diplomado en Administración Pública. Especialista en Administración Tributaria. Ha impartido clases de Auditoría Interna, Control Interno, Riesgos y Fiscalización en las escuelas ramales Centro de Estudios Contables Financieros y de Seguros (CECOFIS) y Centro Nacional de Capacitación de la Administración Tributaria (CENCAT). Ha sido tutor de varias tesis de grado en la Universidad de la Habana. Ha participado en varios eventos, cursos y seminarios nacionales e internacionales y es autor de varias publicaciones en diferentes revistas. Ha sido Corresponsal de Cuba ante el Centro Interamericano de Administraciones Tributarias. Se ha desempeñado como Vice Jefe de la Oficina Nacional de Administración Tributaria (ONAT). Fue seleccionado candidato a las ediciones del Premio Nacional de Auditoría en varios años. Es el secretario de Organización y Finanzas de la Sección de Base de la Asociación Nacional de Economistas de Cuba (ANEC) en el Ministerio de Finanzas y Precios. Miembro de Honor de la ANEC. Actualmente se desempeña como Jefe del Departamento de Inspección Tributaria del Ministerio de Finanzas y Precios.

References

Asamblea Nacional del Poder Popular. (2012). Ley No. 113 Del Sistema Tributario (Ordinaria No. 33 de 20 de agosto de 2012 ed.). La Habana: Gaceta Oficial de la República de Cuba.

Borderas Pere Mole, E. (2008). Derecho Tributario Internacional. Barcelona: El Fisco .

Instituto de Estudios Fiscales de España. (2012). Instituto de Estudios Fiscales. Obtenido de http://www.ief.es/documentos/recursos/publicaciones/revistas/cuadernos_formacion/2012_15_5.pdf

Ministerio de Finanzas y Precios. (1995). Resolución No. 24 Regulaciones para el cobro del Impuesto sobre los Ingresos Personales en pesos convertibles o moneda extranjera. La Habana: Ministerio de Finanzas y Precios.

Ministerio de Finanzas y Precios. (2003). Resolución No. 379 Reglamento al Impuesto sobre Utilidades. La Habana: Ministerio de Finanzas y Precios.

Naciones Unidas. (2015). Manual de las Naciones Unidas en temas específicos sobre la administración de convenios de doble tributación para países en desarrollo. Nueva York: ONU.

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Published

31-03-2018

How to Cite

Lopetegui Martínez, A. (2018). International taxation in Cuba, challenges, possibilities and limitations . Cuban Magazine of Finance and Prices, 2(1), 63–79. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/07_V2N12018_ALM

Issue

Vol. 2 No. 1 (2018): enero - marzo

Section

Research articles

License

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