Residence iii. American model. The states belonging to the oecd use the mcocde as a basis for negotiating the dtas. Some states have developed their own models that are presented at the beginning of the negotiation process. Iv. Dutch model. The dutch standard is the document presented by the dutch officials at the time of starting the negotiations for the pact of a cdi. V. Model agreement of the andean community. This is the multilateral agreement that aims to eliminate international double taxation between the member states of the can,
which is made up of bolivia, colombia, ecuador, peru and venezuela. Methods to avoid international double taxation the fundamental pillar of a cdi is to distribute taxable income by citizens between the state of the source and the state of residence. For whatsapp number list this, we have two systems: exclusive distribution of performance. System according to the principle of residence, whereby income is taxed exclusively by the state of residence. 2. Shared taxation. Using this method, income is taxed both in the source state and in the state of residence.
This system has two modes: a limited taxation of the tax that the state of the source can demand from the non-resident. The same thing happens as in the previous paragraph, except that in this option the cdi does not establish any limit. In this case of shared taxation, we have two methods to eliminate it: i. Imputation method. Through this method, the taxpayer includes the total amount of the income in the tax base as if it had been taxed in its entirety abroad and, subsequently, the corresponding deduction for the tax paid abroad is applied. This imputation can be full, when the total