Dear client,<\/p>\n
Transactions between associated companies must be conducted on terms that would have been agreed between independent companies also. For example, the interest charged on a loan from a parent company to its subsidiary must be at arm\u2019s length.<\/p>\n
The terms for transactions between associated companies must be documented. This means that the company\u2019s records must include information showing how the terms have been established, and demonstrate that the terms would also have been agreed by independent companies; this is commonly referred to as \u2018transfer pricing documentation\u2019. <\/p>\n
On January 1, 2020, further transfer pricing documentation obligations will come into effect under the Ordinance on Profit Tax (Landsverordening winstbelasting). Those obligations carry new and standardized documentation obligations for multinational groups, in the form of a \u2018master file\u2019, a \u2018local file\u2019 and a country-by-country (\u2018CbC\u2019) report. <\/p>\n
The introduction by Aruba of these new documentation obligations serves to implement the outcome of action 13 of the ambitious and extensive Base Erosion and Profit Shifting (\u2018BEPS\u2019) action plan, for financial years starting on or after January 1, 2019. The purpose is to prevent tax avoidance and aggressive tax planning. Aruba has committed to adopting the minimum standards of 4 of the 15 actions, including action 13 on country-by-country reporting.<\/p>\n
The obligation to compile a master file and a local file applies only to group entities belonging to multinational groups that have recorded AWG 100,000,000 or more in consolidated group revenue. The obligation to compile an annual CbC report only applies to multinational groups with AWG 1,500,000,000 or more in consolidated group revenue. This means that these obligations do not affect Aruba taxpayers unless they are part of such groups; however, those taxpayers must still comply with the general obligation, described above, to compile transfer pricing documentation.<\/p>\n
Master files and local files are intended to further substantiate the prices charged between associates. To that end, the master file must include an overview of the transfer pricing policy for the group as a whole. The local file must include information concerning the associated transactions involving the Aruba company, and where appropriate the allocation of profits to a permanent establishment. The master file and the local file may be compiled either in Dutch or in English.<\/p>\n
All Aruba taxpayers to which these obligations apply must include the master file and the local file in their records. The deadline for doing this is the same as the deadline for filing the corporate income tax return (i.e., initially no later than May 31, 2020 or, if the deadline for filing the return has been extended, no later than November 30, 2020). The Aruba tax authorities have the authority to demand to see the master file and\/or the local file; this means therefore that they do not automatically need to be submitted every year.<\/p>\n
The CbC report should provide information about all group companies worldwide, including the worldwide profit allocation within the multinational group, and all taxes paid and deferred. The CbC report also may be compiled either in Dutch or in English.<\/p>\n
As a rule, the CbC report must be submitted to the tax authorities in the country where the group\u2019s ultimate parent company is established; it must be submitted in XML format, and no later than twelve months after the end of the reporting year. All group entities in Aruba must notify the Aruba tax authorities annually (and no later than on the final day of the reporting year) which company within the group structure will submit the CbC report, and in what country that reporting company is established. However, a transitional arrangement applies with regard to the notification to be made for the financial year that started on or after January 1, 2019. That notification must be made no later than April 1, 2020.<\/p>\n
The countries involved will share these CbC reports. However, in some cases, Aruba group companies will need to submit the CbC report directly to the Aruba tax authorities \u2013 for example if the CbC reporting obligation does not exist in the country where the ultimate parent company is established, or if that country does not share the CbC report with Aruba. <\/p>\n
Detailed rules on the format and content of the master file, the local file, and the CbC report have been established by ministerial regulation; they are not explained here, however. The ministerial regulation also contains a template for CbC reporting that has been developed by the Organization for Economic Co-operation and Development (\u2018OECD\u2019).<\/p>\n
Failure to comply with the obligations described above carries legal sanctions, in the form of administrative fines and criminal prosecution. <\/p>\n
Regards,<\/p>\n
Estimado cliente,<\/p>\n
Las transacciones entre empresas asociadas deben realizarse en t\u00e9rminos que tambi\u00e9n hubieran sido acordados entre empresas independientes. Por ejemplo, los intereses cobrados por un pr\u00e9stamo de una empresa matriz a su filial deben estar \u201cat arm\u2019s length\u201d.<\/p>\n
Los t\u00e9rminos para las transacciones entre empresas asociadas deben documentarse. Esto significa que los registros de la compa\u00f1\u00eda deben incluir informaci\u00f3n que muestre c\u00f3mo se han establecido los t\u00e9rminos y demostrar que los t\u00e9rminos tambi\u00e9n habr\u00edan sido acordados por compa\u00f1\u00edas independientes; esto se conoce com\u00fanmente como \u00abtransfer pricing documentation\u00bb.<\/p>\n
El 1 de enero de 2020, otras obligaciones de documentaci\u00f3n de transfer pricing entrar\u00e1n en vigencia bajo la Ordenanza sobre el Impuesto a las Ganancias (Landsverordening winstbelasting). Esas obligaciones conllevan obligaciones de documentaci\u00f3n nuevas y estandarizadas para grupos multinacionales, en forma de un \u00abarchivo maestro\u00bb, un \u00abarchivo local\u00bb y un informe pa\u00eds-por-pa\u00eds (\u00abPpP\u00bb).<\/p>\n
La introducci\u00f3n por parte de Aruba de estas nuevas obligaciones de documentaci\u00f3n sirve para implementar el resultado de la acci\u00f3n 13 del ambicioso y extenso plan de acci\u00f3n de Base Erosion and Profit Shifting (‘BEPS’), para los a\u00f1os financieros que comiencen a partir del 1 de enero de 2019. El prop\u00f3sito es para evitar la evasi\u00f3n fiscal y la planificaci\u00f3n fiscal agresiva. Aruba se ha comprometido a adoptar los est\u00e1ndares m\u00ednimos de 4 de las 15 acciones, incluida la acci\u00f3n 13 sobre la presentaci\u00f3n de informes pa\u00eds-por-pa\u00eds.<\/p>\n
La obligaci\u00f3n de compilar un archivo maestro y un archivo local se aplica solo a las entidades del grupo que pertenecen a grupos multinacionales que han registrado AWG 100,000,000 o m\u00e1s en ingresos consolidados del grupo. La obligaci\u00f3n de compilar un informe anual de PpP solo se aplica a grupos multinacionales con AWG 1,500,000,000 o m\u00e1s en ingresos consolidados de grupo. Esto significa que estas obligaciones no afectan a los contribuyentes de Aruba a menos que formen parte de dichos grupos; sin embargo, esos contribuyentes a\u00fan deben cumplir con la obligaci\u00f3n general, descrita anteriormente, de compilar documentaci\u00f3n de transfer pricing.<\/p>\n
Los archivos maestros y los archivos locales est\u00e1n destinados a corroborar a\u00fan m\u00e1s los precios cobrados entre los asociados. Para ello, el archivo maestro debe incluir una descripci\u00f3n general de la pol\u00edtica de transfer pricing para el grupo en su conjunto. El archivo local debe incluir informaci\u00f3n sobre las transacciones asociadas que involucran a la compa\u00f1\u00eda de Aruba y, cuando corresponda, la asignaci\u00f3n de ganancias a una sucursal. El archivo maestro y el archivo local pueden compilarse en holand\u00e9s o en ingl\u00e9s.<\/p>\n
Todos los contribuyentes de Aruba a los que se aplican estas obligaciones deben incluir el archivo maestro y el archivo local en sus registros. La fecha l\u00edmite para hacerlo es la misma que la fecha l\u00edmite para presentar la declaraci\u00f3n del impuesto a las ganancias corporativas (es decir, inicialmente a m\u00e1s tardar el 31 de mayo de 2020 o, si la fecha l\u00edmite para presentar la declaraci\u00f3n se ha extendido, a m\u00e1s tardar el 30 de noviembre de 2020). Las autoridades fiscales de Aruba tienen la autoridad de exigir ver el archivo maestro y \/ o el archivo local; esto significa, por lo tanto, que no es necesario enviarlos autom\u00e1ticamente cada a\u00f1o.<\/p>\n
El informe de PpP debe proporcionar informaci\u00f3n sobre todas las empresas del grupo en todo el mundo, incluida la asignaci\u00f3n de beneficios a nivel mundial dentro del grupo multinacional, y todos los impuestos pagados y diferidos. El informe de PpP tambi\u00e9n puede compilarse en holand\u00e9s o en ingl\u00e9s.<\/p>\n
Como regla general, el informe de PpP debe presentarse a las autoridades fiscales en el pa\u00eds donde se establece la empresa matriz \u00faltima del grupo; debe enviarse en formato XML y, a m\u00e1s tardar, doce meses despu\u00e9s del final del a\u00f1o de informe. Todas las entidades del grupo en Aruba deben notificar a las autoridades fiscales de Aruba anualmente (y a m\u00e1s tardar el \u00faltimo d\u00eda del a\u00f1o de informe) qu\u00e9 compa\u00f1\u00eda dentro de la estructura del grupo presentar\u00e1 el informe de PpP y en qu\u00e9 pa\u00eds se establece esa compa\u00f1\u00eda de informes. Sin embargo, se aplica un acuerdo de transici\u00f3n con respecto a la notificaci\u00f3n que se realizar\u00e1 para el a\u00f1o financiero que comenz\u00f3 el 1 de enero de 2019 o despu\u00e9s de esa fecha. Esa notificaci\u00f3n debe hacerse a m\u00e1s tardar el 1 de abril de 2020.<\/p>\n
Los pa\u00edses involucrados compartir\u00e1n estos informes de PpP. Sin embargo, en algunos casos, las empresas del grupo Aruba deber\u00e1n presentar el informe de PpP directamente a las autoridades fiscales de Aruba, por ejemplo, si la obligaci\u00f3n de informar de PpP no existe en el pa\u00eds donde est\u00e1 establecida la empresa matriz, o si ese pa\u00eds no comparta el informe de PpP con Aruba.<\/p>\n
Las reglas detalladas sobre el formato y el contenido del archivo maestro, el archivo local y el informe de PpP se han establecido por regulaci\u00f3n ministerial; sin embargo, no se explican aqu\u00ed. El reglamento ministerial tambi\u00e9n contiene una plantilla para informes de PpP que ha sido desarrollada por la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3mico (\u00abOECD\u00bb).<\/p>\n
El incumplimiento de las obligaciones descritas anteriormente conlleva sanciones legales, en forma de multas administrativas y enjuiciamiento penal.<\/p>\n
Saludos,<\/p>\n","protected":false},"excerpt":{"rendered":"
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