The conduct theory suggests that if a company transfers interests, dividends, and capital gains to customers and shareholders, they should not be responsible for taxes on those funds. Instead, the receivers should be solely responsible. Some support the theory for avoiding double taxation, while others oppose it for giving financial institutions a privileged status.
The theory of conduct is an entendimiento that holds that it verifies with the inputs applied to an enterprise of inversion. Essentially, the theory of the conduct establishes that if the company transfers interests, dividends and capital gains to the customer base and the shareholder of the company, therefore the company should not be responsible for the taxes on these funds. In exchange, the receivers of the funds must be solely responsible for the charges, and not also for the reverse company.
An underlying principle of the theory of conduct is the need for an action which is effectively equivalent to a double imposition on the involucrados funds. Given that the inversion company does not focus on dividends or capital gains, the perception is that there are no wide-ranging benefits derived from these funds. As such, there is no reason why the inversion company pays taxes on the funds that they do not ask for its provision, and of course they are subject to the taxes that are imposed on the stockholders and customers of the company. Again, the theory of conduct argues that two different entities should not incur a tax obligation on the same fund.
Due to the fact that the theory of conduct holds that it verifies with the ability to avoid double taxation, various different types of reversal companies have supported the legislation to make this possible. Mutual fund companies support the theory of conduct, in the same way as real estate investment trusts or REITs. The idea is that the structure of double taxation that is common to the majority of the types of companies has a greater impact on this type of organization. While a minor or manufacturer business takes the medium to generate recursos to compensate for the double taxation that it produces, inversion companies may be considered more limited in how they can use the recursos to reduce the impuestos involved.
There is no consensus on the equidad de la teoría del conducto. Partidarios consider that the theory not only has a good commercial sense, but also a common sense. Persons and entities that oppose the concept of the theory of conduct sometimes consider that the focus provides companies of inversion and other forms of financial institutions a privileged status that they do not deserve.
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