{"id":850,"date":"2020-05-13T20:23:24","date_gmt":"2020-05-13T20:23:24","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=850"},"modified":"2026-03-30T19:38:17","modified_gmt":"2026-03-30T19:38:17","slug":"el-test-de-autonomia-contratista-independiente-empleado-del-internal-revenue-service-ee-uu-un-esbozo-de-aproximacion-a-los-conflictos-de-calificacion-en-materia-tributaria-3","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2020\/05\/13\/el-test-de-autonomia-contratista-independiente-empleado-del-internal-revenue-service-ee-uu-un-esbozo-de-aproximacion-a-los-conflictos-de-calificacion-en-materia-tributaria-3\/","title":{"rendered":"El test de autonom\u00eda (contratista independiente-empleado) del Internal Revenue Service (EE.UU.). Un esbozo de aproximaci\u00f3n a los conflictos de calificaci\u00f3n en materia tributaria"},"content":{"rendered":"

TRIPALIUM, Vol. II, 2020<\/p>\n

El art\u00edculo analiza el conflicto de calificaci\u00f3n derivado de la prestaci\u00f3n transfronteriza de servicios personales, ya sea como dependiente (trabajo) o independiente, a efectos fiscales. El art\u00edculo explora la utilidad del test de autonom\u00eda del IRS como un criterio indiciario integral de soluci\u00f3n al problema, frente a la caracterizaci\u00f3n aut\u00f3noma como laborales, a efectos fiscales, de los enriquecimientos derivados de la prestaci\u00f3n de ciertos servicios, particularmente los proporcionados en el contexto de la digitalizaci\u00f3n de la econom\u00eda, para evitar las dificultades en dicha caracterizaci\u00f3n.<\/span><\/p>\nDownload<\/a>\n

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TRIPALIUM, Vol. II, 2020 El art\u00edculo analiza el conflicto de calificaci\u00f3n derivado de la prestaci\u00f3n transfronteriza de servicios personales, ya sea como dependiente (trabajo) o independiente, a efectos fiscales. El art\u00edculo explora la utilidad del test de autonom\u00eda del IRS como un criterio indiciario integral de soluci\u00f3n al problema, frente a la caracterizaci\u00f3n aut\u00f3noma como […]<\/p>\n

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