¿Qué sistema tributario corporativo debe adoptar Estados Unidos?

BERKELEY – La reforma tributaria corporativa es uno de los pocos temas que concitan el apoyo de ambos partidos en el Congreso de Estados Unidos, por lo demás profundamente dividido. Todos concuerdan en que el sistema actual adolece de profundos fallos: el impuesto corporativo es demasiado alto si se mide por los estándares globales y la base imponible corporativa es demasiado pequeña, debido a la alta cantidad de créditos, deducciones y cláusulas

Existe un alto nivel de debate sobre la manera de corregir el sistema. Un área de desacuerdo importante es cómo aplicar impuestos a las multinacionales estadounidenses, algo que ha saltado al primer plano por las últimas propuestas del senador Max Baucus, presidente del Comité de Finanzas del Senado.

El sistema que se encuentra en vigencia en EE.UU. se basa en un principio de aplicación mundial: las ganancias en el extranjero de compañías estadounidenses están sujetas a la tributación corporativa estadounidense y el monto adeudado se compensa con un crédito tributario por los impuestos que se deben pagar en jurisdicciones extranjeras. En contraste, la mayoría de los demás países desarrollados han adoptado sistemas “territoriales” que en gran medida eximen a las multinacionales del pago de impuestos en su país de origen para este tipo de ganancias.

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