Revisión Impositiva Mundial de Telefonía Móvil 2011 - GSMA
Revisión Impositiva Mundial de Telefonía Móvil 2011 - GSMA
Revisión Impositiva Mundial de Telefonía Móvil 2011 - GSMA
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Global Mobile Tax Review <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP.
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 4
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 5
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Greece<br />
Dem Rep. Congo<br />
Madagascar<br />
Uganda<br />
Croatia<br />
Tanzania<br />
Dominican Republic<br />
Zambia<br />
Brazil<br />
Swe<strong>de</strong>n<br />
Norway<br />
Denmark<br />
Hungary<br />
Rwanda<br />
Italy<br />
Sierra Leone<br />
Jordan<br />
Niger<br />
Finland<br />
Argentina<br />
Ghana<br />
Poland<br />
Senegal<br />
Portugal<br />
Ireland<br />
Belgium<br />
Lithuania<br />
Latvia<br />
Uzbekistan<br />
Kenya<br />
Cameroon<br />
Bangla<strong>de</strong>sh<br />
Congo B<br />
Morocco<br />
United Kingdom<br />
Austria<br />
Ukraine<br />
Slovenia<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
Albania<br />
France<br />
Peru<br />
Chile<br />
The Netherlands<br />
Germany<br />
Slovakia<br />
Romania<br />
Cote d'Ivoire<br />
Azerbaijan<br />
Russian Fe<strong>de</strong>ration<br />
Georgia<br />
Guinea<br />
Chad<br />
Nepal<br />
Average<br />
Tunisia<br />
Spain<br />
Serbia<br />
Malta<br />
Burkina Faso<br />
Mozambique<br />
Algeria<br />
Montenegro<br />
Malawi<br />
Ethiopia<br />
Colombia<br />
Mexico<br />
Malaysia<br />
Trinidad and Tobago<br />
Mauritania<br />
New Zealand<br />
Zimbabwe<br />
Mauritius<br />
Egypt Arab Rep.<br />
Nicaragua<br />
Luxembourg<br />
Cyprus<br />
Swaziland<br />
South Africa<br />
Bolivia<br />
Ecuador<br />
Samoa<br />
Philippines<br />
Guatemala<br />
Venezuela RB<br />
Sri Lanka<br />
Kazakhstan<br />
Gambia The<br />
Syrian Arab Republic<br />
India<br />
Lao PDR<br />
Cambodia<br />
Indonesia<br />
Paraguay<br />
Australia<br />
Botswana<br />
Angola<br />
Vietnam<br />
Papua New Guinea<br />
Bhutan<br />
Switzerland<br />
Thailand<br />
Iran Islamic Rep.<br />
Yemen<br />
Lesotho<br />
Nigeria<br />
China<br />
31.61%<br />
30.44%<br />
29.14%<br />
28.33%<br />
28.17%<br />
27.93%<br />
27.80%<br />
27.68%<br />
26.23%<br />
25.15%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
24.47%<br />
24.38%<br />
23.82%<br />
23.40%<br />
23.29%<br />
23.00%<br />
22.49%<br />
22.01%<br />
22.00%<br />
21.21%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
20.68%<br />
20.53%<br />
20.37%<br />
20.21%<br />
20.18%<br />
20.04%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
19.60%<br />
19.19%<br />
19.07%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
18.90%<br />
18.89%<br />
18.76%<br />
18.75%<br />
18.74%<br />
18.59%<br />
18.41%<br />
18.14%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
17.84%<br />
17.58%<br />
17.00%<br />
17.00%<br />
16.97%<br />
16.96%<br />
16.15%<br />
16.01%<br />
15.95%<br />
15.73%<br />
15.54%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
14.00%<br />
14.00%<br />
13.37%<br />
12.77%<br />
12.50%<br />
12.43%<br />
12.42%<br />
12.40%<br />
12.26%<br />
12.00%<br />
11.80%<br />
10.67%<br />
10.35%<br />
10.29%<br />
10.26%<br />
10.22%<br />
10.10%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
8.00%<br />
7.10%<br />
6.20%<br />
6.02%<br />
5.95%<br />
5.40%<br />
3.30%<br />
37.20%<br />
0% 10% 20% 30% 40% 50%<br />
48.23%<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 6
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Greece<br />
Usage<br />
Handset<br />
Connection<br />
Rental<br />
Dem Rep. Congo<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 7
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Greece<br />
Dem Rep. Congo<br />
Madagascar<br />
Dominican Republic<br />
Swe<strong>de</strong>n<br />
Denmark<br />
Hungary<br />
Rwanda<br />
Italy<br />
Sierra Leone<br />
Jordan<br />
Finland<br />
Ghana<br />
Poland<br />
Portugal<br />
Ireland<br />
Lithuania<br />
Latvia<br />
Uzbekistan<br />
Bangla<strong>de</strong>sh<br />
United Kingdom<br />
Austria<br />
Slovenia<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
Albania<br />
France<br />
Peru<br />
The Netherlands<br />
Germany<br />
Slovakia<br />
Romania<br />
Cote d'Ivoire<br />
Russian Fe<strong>de</strong>ration<br />
Tunisia<br />
Spain<br />
Malta<br />
Ethiopia<br />
Malaysia<br />
Mauritania<br />
Mauritius<br />
Egypt Arab Rep.<br />
Nicaragua<br />
Luxembourg<br />
Cyprus<br />
Swaziland<br />
Philippines<br />
Guatemala<br />
Syrian Arab Republic<br />
Paraguay<br />
Papua New Guinea<br />
Bhutan<br />
5.16%<br />
1.28%<br />
5.54%<br />
4.03%<br />
18.82%<br />
31.61%<br />
15.29%<br />
30.44%<br />
25.60%<br />
29.14%<br />
20.70%<br />
28.33%<br />
17.71%<br />
27.68%<br />
26.26%<br />
25.00%<br />
24.71%<br />
25.00%<br />
24.74%<br />
25.00%<br />
19.89%<br />
24.47%<br />
21.02%<br />
24.38%<br />
22.31%<br />
23.82%<br />
9.84%<br />
23.40%<br />
19.08%<br />
23.00%<br />
21.98%<br />
22.01%<br />
17.41%<br />
22.00%<br />
21.74%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
17.98%<br />
21.00%<br />
17.98%<br />
20.68%<br />
19.93%<br />
20.21%<br />
18.88%<br />
20.00%<br />
17.50%<br />
20.00%<br />
19.79%<br />
20.00%<br />
19.94%<br />
20.00%<br />
17.95%<br />
20.00%<br />
18.91%<br />
20.00%<br />
19.73%<br />
20.00%<br />
18.95%<br />
19.60%<br />
19.57%<br />
19.19%<br />
19.14%<br />
19.00%<br />
18.59%<br />
19.00%<br />
15.90%<br />
19.00%<br />
18.88%<br />
19.00%<br />
19.00%<br />
18.90%<br />
18.52%<br />
18.76%<br />
18.08%<br />
18.00%<br />
17.70%<br />
18.00%<br />
15.95%<br />
18.00%<br />
17.97%<br />
16.96%<br />
15.93%<br />
15.95%<br />
15.54%<br />
13.66%<br />
15.00%<br />
14.98%<br />
15.00%<br />
14.37%<br />
15.00%<br />
14.92%<br />
15.00%<br />
14.82%<br />
15.00%<br />
14.51%<br />
14.00%<br />
12.43%<br />
11.54%<br />
12.42%<br />
11.88%<br />
10.67%<br />
10.10%<br />
10.07%<br />
10.00%<br />
9.81%<br />
10.00%<br />
37.20%<br />
<strong>2011</strong> 2007<br />
44.57%<br />
48.23%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%<br />
<br />
© <strong>2011</strong> Deloitte LLP 8
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
Uganda<br />
Tanzania<br />
Zambia<br />
Brazil<br />
Argentina<br />
Senegal<br />
28.17%<br />
29.16%<br />
27.80%<br />
29.42%<br />
26.23%<br />
26.43%<br />
25.15%<br />
27.96%<br />
22.49%<br />
25.25%<br />
21.21%<br />
21.24%<br />
Kenya<br />
Cameroon<br />
Morocco<br />
Ukraine<br />
Chile<br />
Azerbaijan<br />
Georgia<br />
Guinea<br />
Chad<br />
20.53%<br />
20.37%<br />
21.67%<br />
20.04%<br />
20.06%<br />
20.00%<br />
19.07%<br />
19.16%<br />
18.89%<br />
19.32%<br />
18.75%<br />
19.21%<br />
18.74%<br />
19.05%<br />
18.59%<br />
21.14%<br />
24.84%<br />
26.67%<br />
Nepal<br />
Burkina Faso<br />
Mozambique<br />
18.41%<br />
17.84%<br />
19.12%<br />
17.58%<br />
22.67%<br />
22.90%<br />
Colombia<br />
Mexico<br />
Trinidad and Tobago<br />
Zimbabwe<br />
South Africa<br />
Bolivia<br />
16.15%<br />
16.01%<br />
16.10%<br />
15.73%<br />
16.53%<br />
15.00%<br />
14.00%<br />
14.13%<br />
13.37%<br />
13.65%<br />
20.04%<br />
22.16%<br />
Ecuador<br />
Samoa<br />
Venezuela RB<br />
Sri Lanka<br />
Kazakhstan<br />
12.77%<br />
12.50%<br />
14.03%<br />
12.40%<br />
15.17%<br />
12.26%<br />
14.72%<br />
12.00%<br />
14.80%<br />
26.22%<br />
<strong>2011</strong> 2007<br />
Gambia The<br />
India<br />
Lao PDR<br />
11.80%<br />
10.35%<br />
11.68%<br />
10.29%<br />
10.82%<br />
19.62%<br />
Cambodia<br />
10.26%<br />
13.37%<br />
Indonesia<br />
Botswana<br />
Vietnam<br />
10.22%<br />
11.15%<br />
10.00%<br />
10.74%<br />
10.00%<br />
10.77%<br />
Thailand<br />
7.10%<br />
16.55%<br />
Iran Islamic Rep.<br />
Yemen<br />
Lesotho<br />
Nigeria<br />
China<br />
6.20%<br />
6.02%<br />
5.95%<br />
6.18%<br />
5.40%<br />
5.68%<br />
3.30%<br />
4.60%<br />
9.93%<br />
11.07%<br />
0% 5% 10% 15% 20% 25% 30% 35%<br />
<br />
© <strong>2011</strong> Deloitte LLP 9
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Greece<br />
Uganda<br />
Croatia<br />
Tanzania<br />
Dominican Republic<br />
Dem Rep. Congo<br />
Madagascar<br />
Kenya<br />
Zambia<br />
Sierra Leone<br />
Jordan<br />
Senegal<br />
Rwanda<br />
Niger<br />
Ghana<br />
Sri Lanka 0.00%<br />
Nepal<br />
Malaysia<br />
10.00%<br />
16.00%<br />
16.00%<br />
16.00%<br />
15.00%<br />
16.00%<br />
18.00%<br />
18.00%<br />
19.50%<br />
19.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
20.00%<br />
23.00%<br />
19.00% 3.00%<br />
15.00% 6.00%<br />
13.00%<br />
6.00%<br />
20.00%<br />
5.00%<br />
11.50%<br />
12.00%<br />
12.00%<br />
6.00%<br />
10.00%<br />
12.00%<br />
10.00%<br />
7.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
8.00%<br />
5.00%<br />
5.00%<br />
18.00%<br />
25.00%<br />
VAT<br />
Airtime Excise<br />
<br />
0% 10% 20% 30% 40% 50%<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 10
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 11
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Sri Lanka<br />
Dominican Republic<br />
Greece<br />
Dem Rep. Congo<br />
Zambia<br />
Uganda<br />
Tanzania<br />
Sierra Leone<br />
Kenya<br />
Madagascar<br />
Jordan<br />
Ghana<br />
Rwanda<br />
Malaysia<br />
Nepal<br />
Croatia<br />
Egypt Arab Rep.<br />
Bangla<strong>de</strong>sh<br />
Iran Islamic Rep.<br />
Senegal<br />
Niger<br />
Italy<br />
Average<br />
Ethiopia<br />
Gambia The<br />
Argentina<br />
Congo B<br />
Cameroon<br />
Yemen<br />
Cote d'Ivoire<br />
Azerbaijan<br />
Ecuador<br />
Georgia<br />
Trinidad and Tobago<br />
Guinea<br />
Uzbekistan<br />
Syrian Arab Republic<br />
Russian Fe<strong>de</strong>ration<br />
Chad<br />
Mozambique<br />
Burkina Faso<br />
Mauritania<br />
Lesotho<br />
Malawi<br />
Philippines<br />
Guatemala<br />
Venezuela RB<br />
Nigeria<br />
Bolivia<br />
Lao PDR<br />
Cambodia<br />
Indonesia<br />
Peru<br />
Colombia<br />
Brazil<br />
Thailand<br />
Paraguay<br />
Chile<br />
Morocco<br />
India<br />
Mexico<br />
12.26%<br />
11.68%<br />
11.51%<br />
11.12%<br />
10.23%<br />
10.14%<br />
9.79%<br />
8.80%<br />
8.38%<br />
8.30%<br />
7.40%<br />
6.99%<br />
6.43%<br />
5.95%<br />
5.41%<br />
5.09%<br />
5.00%<br />
4.77%<br />
4.69%<br />
4.63%<br />
4.22%<br />
3.75%<br />
2.27%<br />
1.94%<br />
1.78%<br />
1.44%<br />
1.23%<br />
1.08%<br />
1.02%<br />
0.88%<br />
0.88%<br />
0.76%<br />
0.74%<br />
0.71%<br />
0.71%<br />
0.66%<br />
0.66%<br />
0.66%<br />
0.58%<br />
0.58%<br />
0.57%<br />
0.53%<br />
0.51%<br />
0.46%<br />
0.43%<br />
0.42%<br />
0.40%<br />
0.39%<br />
0.37%<br />
0.29%<br />
0.26%<br />
0.22%<br />
0.19%<br />
0.15%<br />
0.15%<br />
0.10%<br />
0.10%<br />
0.07%<br />
0.04%<br />
0.02%<br />
0.01%<br />
15.35%<br />
19.08%<br />
29.34%<br />
0% 5% 10% 15% 20% 25% 30%<br />
<br />
<br />
1 Este análisis se obtiene al eliminar el IVA y otros impuestos a las ventas, <strong>de</strong> tal manera que solamente se consi<strong>de</strong>re el<br />
gravamen impositivo específico <strong>de</strong> telefonía móvil y los aranceles aduaneros a teléfonos importados.<br />
© <strong>2011</strong> Deloitte LLP 12
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 13
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
30%<br />
29%<br />
Tax as a proportion of<br />
TCMO<br />
27%<br />
Tax as a proportion of<br />
TCMU<br />
25%<br />
25%<br />
Tax as a proportion of<br />
handset price<br />
20%<br />
21.84%<br />
21.60%<br />
20.50%<br />
20%<br />
19.32%<br />
21%<br />
20.54%<br />
19.06%<br />
16.97%<br />
17%<br />
15%<br />
16.71%<br />
14.65%<br />
13.94%<br />
12.77%<br />
10%<br />
12.77%<br />
5%<br />
0%<br />
C&E Europe EU 27 +2 Africa Latin America ME & Maghreb Asia Pacific<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 14
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
C&E Europe<br />
EU 27 +2<br />
Africa<br />
Latin America<br />
21.84%<br />
22.69%<br />
20.50%<br />
19.54%<br />
19.32%<br />
18.06%<br />
16.97%<br />
18.74%<br />
ME & Maghreb<br />
Asia Pacific<br />
14.65%<br />
13.93%<br />
12.77%<br />
12.19%<br />
<strong>2011</strong> 2007<br />
0% 5% 10% 15% 20% 25%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 15
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 16
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
2 <strong>GSMA</strong>, “Impuestos y la brecha digital: <strong>de</strong> qué manera se pue<strong>de</strong> conectar a nuevos usuarios mediante los nuevos<br />
enfoques”, 2005.<br />
3 <strong>GSMA</strong>/Deloitte, “<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil 2006/7”, 2007.<br />
4 Informes diferentes <strong>de</strong> Deloitte/<strong>GSMA</strong> sobre la finalización <strong>de</strong>l recargo en el entrante internacional en África y sobre la<br />
telefonía móvil y el gravamen impositivo en Kenia, Croacia y Bangla<strong>de</strong>sh se publicarán <strong>de</strong> forma paralela a este<br />
informe.<br />
© <strong>2011</strong> Deloitte LLP 17
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
5 Banco <strong>Mundial</strong>, Qiang, 2009.<br />
6 Booz & Company, habilitación <strong>de</strong> autopistas digitales sostenibles; estrategias para la banda ancha <strong>de</strong> próxima<br />
generación.<br />
7 <strong>GSMA</strong>/Deloitte, “<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil 2006/7”, 2007.<br />
© <strong>2011</strong> Deloitte LLP 18
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
8 Los costos <strong>de</strong> teléfono y conexión se amortizan en un período apropiado.<br />
9 El TCMO <strong>de</strong>be incluir también el uso <strong>de</strong> datos <strong>de</strong> Internet, en particular en mercados <strong>de</strong>sarrollados. Sin embargo, no<br />
pudimos obtener suficientes datos en el uso y precios <strong>de</strong> Internet.<br />
© <strong>2011</strong> Deloitte LLP 19
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
• <br />
<br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
TCMO<br />
Handset Connection Rental Calls SMS<br />
Handset Cost<br />
Tax<br />
Connection<br />
Cost<br />
Tax Rental Cost Tax<br />
Call Usage<br />
Price<br />
Tax<br />
SMS Usage<br />
Price<br />
Tax<br />
VAT( $)<br />
VAT( $) VAT( $) VAT( $)<br />
VAT( $)<br />
Customs Duty<br />
Telecoms<br />
Specific Tax<br />
Telecoms<br />
Specific Tax<br />
Telecoms<br />
Specific Tax<br />
Telecoms<br />
Specific Tax<br />
Telecoms<br />
Specific Tax<br />
Total Taxes<br />
VAT ($), Customs Duty, Telecoms Specific Tax<br />
Service cost without tax<br />
<br />
<br />
Total Taxes as a proportion of service costs<br />
<br />
© <strong>2011</strong> Deloitte LLP 20
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
• <br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
<br />
© <strong>2011</strong> Deloitte LLP 21
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Greece<br />
Dem Rep. Congo<br />
Madagascar<br />
Uganda<br />
Croatia<br />
Tanzania<br />
Dominican Republic<br />
Zambia<br />
Brazil<br />
Swe<strong>de</strong>n<br />
Norway<br />
Denmark<br />
Hungary<br />
Rwanda<br />
Italy<br />
Sierra Leone<br />
Jordan<br />
Niger<br />
Finland<br />
Argentina<br />
Ghana<br />
Poland<br />
Senegal<br />
Portugal<br />
Ireland<br />
Belgium<br />
Lithuania<br />
Latvia<br />
Uzbekistan<br />
Kenya<br />
Cameroon<br />
Bangla<strong>de</strong>sh<br />
Congo B<br />
Morocco<br />
United Kingdom<br />
Austria<br />
Ukraine<br />
Slovenia<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
Albania<br />
France<br />
Peru<br />
Chile<br />
The Netherlands<br />
Germany<br />
Slovakia<br />
Romania<br />
Cote d'Ivoire<br />
Azerbaijan<br />
Russian Fe<strong>de</strong>ration<br />
Georgia<br />
Guinea<br />
Chad<br />
Nepal<br />
Average<br />
Tunisia<br />
Spain<br />
Serbia<br />
Malta<br />
Burkina Faso<br />
Mozambique<br />
Algeria<br />
Montenegro<br />
Malawi<br />
Ethiopia<br />
Colombia<br />
Mexico<br />
Malaysia<br />
Trinidad and Tobago<br />
Mauritania<br />
New Zealand<br />
Zimbabwe<br />
Mauritius<br />
Egypt Arab Rep.<br />
Nicaragua<br />
Luxembourg<br />
Cyprus<br />
Swaziland<br />
South Africa<br />
Bolivia<br />
Ecuador<br />
Samoa<br />
Philippines<br />
Guatemala<br />
Venezuela RB<br />
Sri Lanka<br />
Kazakhstan<br />
Gambia The<br />
Syrian Arab Republic<br />
India<br />
Lao PDR<br />
Cambodia<br />
Indonesia<br />
Paraguay<br />
Australia<br />
Botswana<br />
Angola<br />
Vietnam<br />
Papua New Guinea<br />
Bhutan<br />
Switzerland<br />
Thailand<br />
Iran Islamic Rep.<br />
Yemen<br />
Lesotho<br />
Nigeria<br />
China<br />
31.61%<br />
30.44%<br />
29.14%<br />
28.33%<br />
28.17%<br />
27.93%<br />
27.80%<br />
27.68%<br />
26.23%<br />
25.15%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
24.47%<br />
24.38%<br />
23.82%<br />
23.40%<br />
23.29%<br />
23.00%<br />
22.49%<br />
22.01%<br />
22.00%<br />
21.21%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
20.68%<br />
20.53%<br />
20.37%<br />
20.21%<br />
20.18%<br />
20.04%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
19.60%<br />
19.19%<br />
19.07%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
18.90%<br />
18.89%<br />
18.76%<br />
18.75%<br />
18.74%<br />
18.59%<br />
18.41%<br />
18.14%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
17.84%<br />
17.58%<br />
17.00%<br />
17.00%<br />
16.97%<br />
16.96%<br />
16.15%<br />
16.01%<br />
15.95%<br />
15.73%<br />
15.54%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
14.00%<br />
14.00%<br />
13.37%<br />
12.77%<br />
12.50%<br />
12.43%<br />
12.42%<br />
12.40%<br />
12.26%<br />
12.00%<br />
11.80%<br />
10.67%<br />
10.35%<br />
10.29%<br />
10.26%<br />
10.22%<br />
10.10%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
8.00%<br />
7.10%<br />
6.20%<br />
6.02%<br />
5.95%<br />
5.40%<br />
3.30%<br />
37.20%<br />
48.23%<br />
0% 10% 20% 30% 40% 50%<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 22
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
© <strong>2011</strong> Deloitte LLP 23
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Greece<br />
Usage<br />
Handset<br />
Connection<br />
Rental<br />
Dem Rep. Congo<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 24
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Greece<br />
Dem Rep. Congo<br />
Madagascar<br />
Uganda<br />
Croatia<br />
Tanzania<br />
Dominican Republic<br />
Zambia<br />
Brazil<br />
Swe<strong>de</strong>n<br />
Norway<br />
Denmark<br />
Hungary<br />
Rwanda<br />
Italy<br />
Sierra Leone<br />
Jordan<br />
Niger<br />
Finland<br />
Argentina<br />
Ghana<br />
Poland<br />
Senegal<br />
Portugal<br />
Ireland<br />
Belgium<br />
Lithuania<br />
Latvia<br />
Uzbekistan<br />
Kenya<br />
Cameroon<br />
Bangla<strong>de</strong>sh<br />
Congo B<br />
Morocco<br />
United Kingdom<br />
Austria<br />
Ukraine<br />
Slovenia<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
Albania<br />
France<br />
Peru<br />
Chile<br />
The Netherlands<br />
Germany<br />
Slovakia<br />
Romania<br />
Cote d'Ivoire<br />
Azerbaijan<br />
Russian Fe<strong>de</strong>ration<br />
Georgia<br />
Guinea<br />
Chad<br />
Nepal<br />
Spain<br />
Serbia<br />
Malta<br />
Burkina Faso<br />
Mozambique<br />
Algeria<br />
Montenegro<br />
Malawi<br />
Ethiopia<br />
Colombia<br />
Mexico<br />
Malaysia<br />
Trinidad and Tobago<br />
Mauritania<br />
New Zealand<br />
Zimbabwe<br />
Mauritius<br />
Egypt Arab Rep.<br />
Nicaragua<br />
Luxembourg<br />
Cyprus<br />
Swaziland<br />
South Africa<br />
Bolivia<br />
Ecuador<br />
Samoa<br />
Philippines<br />
Guatemala<br />
Venezuela RB<br />
Sri Lanka<br />
Kazakhstan<br />
Gambia The<br />
Syrian Arab Republic<br />
India<br />
Lao PDR<br />
Cambodia<br />
Indonesia<br />
Paraguay<br />
Australia<br />
Botswana<br />
Angola<br />
Vietnam<br />
Papua New Guinea<br />
Bhutan<br />
Switzerland<br />
Thailand<br />
Iran Islamic Rep.<br />
Yemen<br />
Lesotho<br />
Nigeria<br />
China<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%<br />
<br />
Usage<br />
Handset<br />
Connection<br />
Rental<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 25
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 26
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 27
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
Uganda<br />
Tanzania<br />
Zambia<br />
Brazil<br />
Argentina<br />
Senegal<br />
28.17%<br />
29.16%<br />
27.80%<br />
29.42%<br />
26.23%<br />
26.43%<br />
25.15%<br />
27.96%<br />
22.49%<br />
25.25%<br />
21.21%<br />
21.24%<br />
Kenya<br />
Cameroon<br />
Morocco<br />
Ukraine<br />
Chile<br />
Azerbaijan<br />
Georgia<br />
Guinea<br />
Chad<br />
20.53%<br />
20.37%<br />
21.67%<br />
20.04%<br />
20.06%<br />
20.00%<br />
19.07%<br />
19.16%<br />
18.89%<br />
19.32%<br />
18.75%<br />
19.21%<br />
18.74%<br />
19.05%<br />
18.59%<br />
21.14%<br />
24.84%<br />
26.67%<br />
Nepal<br />
Burkina Faso<br />
Mozambique<br />
18.41%<br />
17.84%<br />
19.12%<br />
17.58%<br />
22.67%<br />
22.90%<br />
Colombia<br />
Mexico<br />
Trinidad and Tobago<br />
Zimbabwe<br />
South Africa<br />
Bolivia<br />
16.15%<br />
16.01%<br />
16.10%<br />
15.73%<br />
16.53%<br />
15.00%<br />
14.00%<br />
14.13%<br />
13.37%<br />
13.65%<br />
20.04%<br />
22.16%<br />
Ecuador<br />
Samoa<br />
Venezuela RB<br />
Sri Lanka<br />
Kazakhstan<br />
12.77%<br />
12.50%<br />
14.03%<br />
12.40%<br />
15.17%<br />
12.26%<br />
14.72%<br />
12.00%<br />
14.80%<br />
26.22%<br />
<strong>2011</strong> 2007<br />
Gambia The<br />
India<br />
Lao PDR<br />
11.80%<br />
10.35%<br />
11.68%<br />
10.29%<br />
10.82%<br />
19.62%<br />
Cambodia<br />
10.26%<br />
13.37%<br />
Indonesia<br />
Botswana<br />
Vietnam<br />
10.22%<br />
11.15%<br />
10.00%<br />
10.74%<br />
10.00%<br />
10.77%<br />
Thailand<br />
7.10%<br />
16.55%<br />
Iran Islamic Rep.<br />
Yemen<br />
Lesotho<br />
Nigeria<br />
China<br />
6.20%<br />
6.02%<br />
5.95%<br />
6.18%<br />
5.40%<br />
5.68%<br />
3.30%<br />
4.60%<br />
9.93%<br />
11.07%<br />
0% 5% 10% 15% 20% 25% 30% 35%<br />
<br />
© <strong>2011</strong> Deloitte LLP 28
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Turkey<br />
Gabon<br />
Greece<br />
Pakistan<br />
Uganda<br />
Croatia<br />
Tanzania<br />
Dem Rep. Congo<br />
Dominican Republic<br />
Madagascar<br />
Zambia<br />
Kenya<br />
Italy<br />
Sierra Leone<br />
Brazil<br />
Swe<strong>de</strong>n<br />
Norway<br />
Denmark<br />
Hungary<br />
Jordan<br />
Senegal<br />
Rwanda<br />
Finland<br />
Niger<br />
Poland<br />
Argentina<br />
Ghana<br />
Portugal<br />
Ireland<br />
Belgium<br />
Lithuania<br />
Latvia<br />
Morocco<br />
United Kingdom<br />
Austria<br />
Uzbekistan<br />
Ukraine<br />
Slovenia<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
Albania<br />
Sri Lanka<br />
France<br />
Cameroon<br />
Peru<br />
Chile<br />
The Netherlands<br />
Germany<br />
Slovakia<br />
Romania<br />
Congo B<br />
Guinea<br />
Cote d'Ivoire<br />
Chad<br />
Burkina Faso<br />
Tunisia<br />
Spain<br />
Serbia<br />
Russian Fe<strong>de</strong>ration<br />
Malta<br />
Georgia<br />
Azerbaijan<br />
Nepal<br />
Average<br />
Mozambique<br />
Algeria<br />
Montenegro<br />
Malawi<br />
Mexico<br />
Colombia<br />
Malaysia<br />
New Zealand<br />
Zimbabwe<br />
Mauritius<br />
Ethiopia<br />
Mauritania<br />
Egypt Arab Rep.<br />
Trinidad and Tobago<br />
Nicaragua<br />
Luxembourg<br />
Cyprus<br />
Bangla<strong>de</strong>sh<br />
Swaziland<br />
South Africa<br />
Bolivia<br />
Samoa<br />
Venezuela RB<br />
Guatemala<br />
Ecuador<br />
Kazakhstan<br />
Philippines<br />
India<br />
Australia<br />
Gambia The<br />
Botswana<br />
Angola<br />
Syrian Arab Republic<br />
Paraguay<br />
Vietnam<br />
Papua New Guinea<br />
Lao PDR<br />
Indonesia<br />
Cambodia<br />
Bhutan<br />
Switzerland<br />
Thailand<br />
Nigeria<br />
Lesotho<br />
Yemen<br />
China<br />
Iran Islamic Rep.<br />
31.00%<br />
31.00%<br />
30.00%<br />
29.00%<br />
28.00%<br />
28.00%<br />
28.00%<br />
27.00%<br />
26.00%<br />
26.00%<br />
25.20%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
24.00%<br />
23.00%<br />
23.00%<br />
23.00%<br />
22.00%<br />
22.00%<br />
21.92%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
19.60%<br />
19.25%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
18.90%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
17.97%<br />
17.00%<br />
17.00%<br />
17.00%<br />
16.50%<br />
16.00%<br />
16.00%<br />
16.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
14.00%<br />
14.00%<br />
13.00%<br />
12.50%<br />
12.00%<br />
12.00%<br />
12.00%<br />
12.00%<br />
12.00%<br />
10.30%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
8.00%<br />
7.00%<br />
5.00%<br />
5.00%<br />
5.00%<br />
3.00%<br />
1.50%<br />
36.00%<br />
47.61%<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 29
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Greece<br />
Uganda<br />
Croatia<br />
Tanzania<br />
Dominican Republic<br />
Dem Rep. Congo<br />
Madagascar<br />
Kenya<br />
Zambia<br />
Sierra Leone<br />
Jordan<br />
Senegal<br />
Rwanda<br />
Niger<br />
Ghana<br />
Sri Lanka 0.00%<br />
Nepal<br />
Malaysia<br />
10.00%<br />
16.00%<br />
16.00%<br />
16.00%<br />
15.00%<br />
16.00%<br />
18.00%<br />
18.00%<br />
19.50%<br />
19.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
20.00%<br />
23.00%<br />
19.00% 3.00%<br />
15.00% 6.00%<br />
13.00%<br />
6.00%<br />
20.00%<br />
5.00%<br />
11.50%<br />
12.00%<br />
12.00%<br />
6.00%<br />
10.00%<br />
12.00%<br />
10.00%<br />
7.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
8.00%<br />
5.00%<br />
5.00%<br />
18.00%<br />
25.00%<br />
VAT<br />
Airtime Excise<br />
<br />
0% 10% 20% 30% 40% 50%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
10 A pesar <strong>de</strong> que no está <strong>de</strong>finido por el gobierno croata como un impuesto al consumo <strong>de</strong> cobertura radiofónica como<br />
en África, este costo genera un impacto similar en los consumidores y, por lo tanto, se ha incluido en esta categoría.<br />
11 En Serbia, este impuesto se eliminó en 2010.<br />
12 http://www.busiweek.com/10/page.php?aid=841<br />
© <strong>2011</strong> Deloitte LLP 30
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
Hungary<br />
Denmark<br />
Norway<br />
Swe<strong>de</strong>n<br />
Brazil<br />
Croatia<br />
Finland<br />
Poland<br />
Latvia<br />
Lithuania<br />
Belgium<br />
Ireland<br />
Portugal<br />
Argentina<br />
Albania<br />
Bulgaria<br />
Czech Republic<br />
Estonia<br />
Slovenia<br />
Ukraine<br />
Uzbekistan<br />
Austria<br />
Italy<br />
United Kingdom<br />
Morocco<br />
Madagascar<br />
France<br />
Pakistan<br />
Cameroon<br />
Romania<br />
Slovakia<br />
Germany<br />
Greece<br />
The Netherlands<br />
Chile<br />
Peru<br />
Niger<br />
Congo B<br />
Azerbaijan<br />
Georgia<br />
Malta<br />
Russian Fe<strong>de</strong>ration<br />
Serbia<br />
Turkey<br />
Spain<br />
Tunisia<br />
Burkina Faso<br />
Chad<br />
Cote d'Ivoire<br />
Gabon<br />
Guinea<br />
Rwanda<br />
Tanzania<br />
Uganda<br />
Dem Rep. Congo<br />
Senegal<br />
Montenegro<br />
Algeria<br />
Mozambique<br />
Malawi<br />
Colombia<br />
Dominican Republic<br />
Mexico<br />
Jordan<br />
Kenya<br />
Zambia<br />
Bangla<strong>de</strong>sh<br />
Cyprus<br />
Luxembourg<br />
Nicaragua<br />
Trinidad and Tobago<br />
Egypt Arab Rep.<br />
Mauritania<br />
Ethiopia<br />
Ghana<br />
Mauritius<br />
Sierra Leone<br />
Zimbabwe<br />
New Zealand<br />
South Africa<br />
Swaziland<br />
Nepal<br />
Bolivia<br />
Samoa<br />
Philippines<br />
Kazakhstan<br />
Ecuador<br />
Guatemala<br />
Venezuela RB<br />
India<br />
Bhutan<br />
Cambodia<br />
Indonesia<br />
Lao PDR<br />
Malaysia<br />
Papua New Guinea<br />
Vietnam<br />
Paraguay<br />
Syrian Arab Republic<br />
Angola<br />
Botswana<br />
Gambia The<br />
Australia<br />
Switzerland<br />
Thailand<br />
Yemen<br />
Lesotho<br />
Nigeria<br />
China<br />
Iran Islamic Rep.<br />
Sri Lanka<br />
3.00%<br />
1.50%<br />
0.00%<br />
5.00%<br />
5.00%<br />
5.00%<br />
8.00%<br />
7.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
23.00%<br />
23.00%<br />
22.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
19.60%<br />
19.50%<br />
19.25%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
18.90%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
17.00%<br />
17.00%<br />
17.00%<br />
16.50%<br />
16.00%<br />
16.00%<br />
16.00%<br />
16.00%<br />
16.00%<br />
16.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
14.00%<br />
14.00%<br />
13.00%<br />
13.00%<br />
12.50%<br />
12.00%<br />
12.00%<br />
12.00%<br />
12.00%<br />
12.00%<br />
10.30%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
0% 5% 10% 15% 20% 25% 30%<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 31
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
• <br />
• <br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 32
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
Gabon<br />
Niger<br />
Argentina<br />
Cameroon<br />
Congo B<br />
Rwanda<br />
Guinea<br />
Madagascar<br />
Dem Rep. Congo<br />
Brazil<br />
Uzbekistan<br />
Cote d'Ivoire<br />
Turkey<br />
Chad<br />
Pakistan<br />
Ghana<br />
Mauritania<br />
Trinidad and Tobago<br />
Bangla<strong>de</strong>sh<br />
Azerbaijan<br />
Ecuador<br />
Zambia<br />
Peru<br />
Gambia The<br />
Georgia<br />
Tanzania<br />
Ethiopia<br />
Venezuela RB<br />
Malawi<br />
Iran Islamic Rep.<br />
Chile<br />
Swe<strong>de</strong>n<br />
Norway<br />
Denmark<br />
Hungary<br />
Cambodia<br />
Mozambique<br />
Average<br />
Lesotho<br />
Bolivia<br />
Finland<br />
Russian Fe<strong>de</strong>ration<br />
Croatia<br />
Nepal<br />
Morocco<br />
Colombia<br />
Poland<br />
Philippines<br />
Portugal<br />
Ireland<br />
Belgium<br />
Lithuania<br />
Latvia<br />
Italy<br />
Syrian Arab Republic<br />
United Kingdom<br />
Austria<br />
Ukraine<br />
Slovenia<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
Albania<br />
Lao PDR<br />
France<br />
Guatemala<br />
The Netherlands<br />
Greece<br />
Germany<br />
Slovakia<br />
Romania<br />
Uganda<br />
Tunisia<br />
Spain<br />
Serbia<br />
Malta<br />
Indonesia<br />
Algeria<br />
Montenegro<br />
China<br />
Mexico<br />
Jordan<br />
Dominican Republic<br />
New Zealand<br />
Zimbabwe<br />
Sierra Leone<br />
Mauritius<br />
Yemen<br />
Egypt Arab Rep.<br />
Nicaragua<br />
Luxembourg<br />
Cyprus<br />
Burkina Faso<br />
Swaziland<br />
South Africa<br />
India<br />
Samoa<br />
Malaysia<br />
Paraguay<br />
Kazakhstan<br />
Thailand<br />
Australia<br />
Nigeria<br />
Botswana<br />
Angola<br />
Vietnam<br />
Papua New Guinea<br />
Bhutan<br />
Switzerland<br />
Kenya<br />
Senegal<br />
Sri Lanka<br />
2.25%<br />
0.00%<br />
0.00%<br />
49.25%<br />
48.90%<br />
48.00%<br />
48.00%<br />
46.00%<br />
44.50%<br />
41.00%<br />
40.00%<br />
39.00%<br />
38.00%<br />
37.60%<br />
36.08%<br />
35.00%<br />
35.00%<br />
35.00%<br />
33.75%<br />
33.00%<br />
32.00%<br />
31.00%<br />
31.00%<br />
30.00%<br />
30.00%<br />
28.00%<br />
27.00%<br />
27.00%<br />
26.50%<br />
26.50%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
24.50%<br />
23.29%<br />
23.00%<br />
23.00%<br />
23.00%<br />
23.00%<br />
23.00%<br />
23.00%<br />
22.50%<br />
22.20%<br />
22.00%<br />
22.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
20.32%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
19.60%<br />
19.50%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
17.50%<br />
17.00%<br />
17.00%<br />
17.00%<br />
16.80%<br />
16.00%<br />
16.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
14.50%<br />
14.00%<br />
14.00%<br />
13.56%<br />
12.50%<br />
12.50%<br />
12.00%<br />
12.00%<br />
12.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
8.00%<br />
65.99%<br />
62.21%<br />
79.86%<br />
0% 10% 20% 30% 40% 50% 60% 70% 80% 90%<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 33
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
Niger<br />
Cameroon<br />
Gabon<br />
Guinea<br />
Rwanda<br />
Congo B<br />
Dem Rep. …<br />
Iran Islamic …<br />
Madagascar<br />
Cote d'Ivoire<br />
Uzbekistan<br />
Ecuador<br />
Trinidad and …<br />
Mauritania<br />
Gambia The<br />
Ghana<br />
Argentina<br />
Brazil<br />
Cambodia<br />
Azerbaijan<br />
Venezuela RB<br />
Bangla<strong>de</strong>sh<br />
Georgia<br />
Peru<br />
Ethiopia<br />
Lao PDR<br />
Nepal<br />
Philippines<br />
Bolivia<br />
Syrian Arab …<br />
Yemen<br />
Chad<br />
Tanzania<br />
Zambia<br />
Malawi<br />
Lesotho<br />
Indonesia<br />
Guatemala<br />
Mozambique<br />
Chile<br />
Thailand<br />
Russian …<br />
Colombia<br />
Nigeria<br />
Malaysia<br />
Morocco<br />
Kenya<br />
Paraguay<br />
India<br />
Mexico<br />
30.00%<br />
30.00%<br />
30.00%<br />
30.00%<br />
30.00%<br />
26.50%<br />
25.00%<br />
25.00%<br />
21.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
16.00%<br />
16.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
12.00%<br />
12.00%<br />
12.00%<br />
12.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
9.00%<br />
7.50%<br />
7.50%<br />
7.50%<br />
6.00%<br />
5.00%<br />
5.00%<br />
5.00%<br />
5.00%<br />
2.50%<br />
2.50%<br />
2.25%<br />
2.00%<br />
1.06%<br />
0.80%<br />
46.99%<br />
<br />
0% 10% 20% 30% 40% 50%<br />
<br />
© <strong>2011</strong> Deloitte LLP 34
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 35
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
Turkey<br />
Gabon<br />
Pakistan<br />
Sri Lanka<br />
Dominican Republic<br />
Greece<br />
Dem Rep. Congo<br />
Zambia<br />
Uganda<br />
Tanzania<br />
Sierra Leone<br />
Kenya<br />
Madagascar<br />
Jordan<br />
Ghana<br />
Rwanda<br />
Malaysia<br />
Nepal<br />
Croatia<br />
Egypt Arab Rep.<br />
Bangla<strong>de</strong>sh<br />
Iran Islamic Rep.<br />
Senegal<br />
Niger<br />
Italy<br />
Average<br />
Ethiopia<br />
Gambia The<br />
Argentina<br />
Congo B<br />
Cameroon<br />
Yemen<br />
Cote d'Ivoire<br />
Azerbaijan<br />
Ecuador<br />
Georgia<br />
Trinidad and Tobago<br />
Guinea<br />
Uzbekistan<br />
Syrian Arab Republic<br />
Russian Fe<strong>de</strong>ration<br />
Chad<br />
Mozambique<br />
Burkina Faso<br />
Mauritania<br />
Lesotho<br />
Malawi<br />
Philippines<br />
Guatemala<br />
Venezuela RB<br />
Nigeria<br />
Bolivia<br />
Lao PDR<br />
Cambodia<br />
Indonesia<br />
Peru<br />
Colombia<br />
Brazil<br />
Thailand<br />
Paraguay<br />
Chile<br />
Morocco<br />
India<br />
Mexico<br />
12.26%<br />
11.68%<br />
11.51%<br />
11.12%<br />
10.23%<br />
10.14%<br />
9.79%<br />
8.80%<br />
8.38%<br />
8.30%<br />
7.40%<br />
6.99%<br />
6.43%<br />
5.95%<br />
5.41%<br />
5.09%<br />
5.00%<br />
4.77%<br />
4.69%<br />
4.63%<br />
4.22%<br />
3.75%<br />
2.27%<br />
1.94%<br />
1.78%<br />
1.44%<br />
1.23%<br />
1.08%<br />
1.02%<br />
0.88%<br />
0.88%<br />
0.76%<br />
0.74%<br />
0.71%<br />
0.71%<br />
0.66%<br />
0.66%<br />
0.66%<br />
0.58%<br />
0.58%<br />
0.57%<br />
0.53%<br />
0.51%<br />
0.46%<br />
0.43%<br />
0.42%<br />
0.40%<br />
0.39%<br />
0.37%<br />
0.29%<br />
0.26%<br />
0.22%<br />
0.19%<br />
0.15%<br />
0.15%<br />
0.10%<br />
0.10%<br />
0.07%<br />
0.04%<br />
0.02%<br />
0.01%<br />
15.35%<br />
19.08%<br />
29.34%<br />
0% 5% 10% 15% 20% 25% 30%<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 36
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
• <br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
<br />
<br />
<br />
• <br />
© <strong>2011</strong> Deloitte LLP 37
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
• <br />
• <br />
• <br />
• <br />
• <br />
<br />
• <br />
• <br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
• <br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 38
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
• <br />
• <br />
• <br />
<br />
• <br />
• <br />
• <br />
• <br />
• <br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 39
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Africa<br />
29%<br />
Asia<br />
29%<br />
Lat Am<br />
25%<br />
Maghreb and ME<br />
25%<br />
EU 27+2<br />
23%<br />
Cen and EE<br />
16%<br />
<br />
0% 5% 10% 15% 20% 25% 30%<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 40
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Bangla<strong>de</strong>sh<br />
Chad<br />
Dem Rep. Congo<br />
Cameroon<br />
Congo B<br />
Lao PDR<br />
Pakistan<br />
Sri Lanka<br />
Malta<br />
Argentina<br />
Yemen<br />
Angola<br />
Gabon<br />
Gambia The<br />
Guinea<br />
Zambia<br />
Venezuela RB<br />
Belgium<br />
Germany<br />
France<br />
Colombia<br />
Mozambique<br />
India<br />
Italy<br />
Bhutan<br />
Papua New Guinea<br />
Philippines<br />
Thailand<br />
Spain<br />
Mexico<br />
Nicaragua<br />
Peru<br />
Morocco<br />
Tunisia<br />
Burkina Faso<br />
Ethiopia<br />
Kenya<br />
Nigeria<br />
Rwanda<br />
Sierra Leone<br />
Swaziland<br />
Tanzania<br />
Uganda<br />
Malawi<br />
Niger<br />
Australia<br />
New Zealand<br />
Norway<br />
United Kingdom<br />
Syrian Arab Republic<br />
South Africa<br />
Samoa<br />
Portugal<br />
Swe<strong>de</strong>n<br />
Finland<br />
The Netherlands<br />
China<br />
Indonesia<br />
Malaysia<br />
Nepal<br />
Vietnam<br />
Ukraine<br />
Austria<br />
Denmark<br />
Bolivia<br />
Brazil<br />
Dominican Republic<br />
Ecuador<br />
Trinidad and Tobago<br />
Algeria<br />
Iran Islamic Rep.<br />
Cote d'Ivoire<br />
Ghana<br />
Senegal<br />
Zimbabwe<br />
Greece<br />
Madagascar<br />
Luxembourg<br />
Estonia<br />
Cambodia<br />
Azerbaijan<br />
Croatia<br />
Hungary<br />
Kazakhstan<br />
Russian Fe<strong>de</strong>ration<br />
Slovenia<br />
Turkey<br />
Egypt Arab Rep.<br />
Czech Republic<br />
Poland<br />
Slovakia<br />
Chile<br />
Romania<br />
Georgia<br />
Latvia<br />
Lithuania<br />
Jordan<br />
Mauritania<br />
Botswana<br />
Mauritius<br />
Switzerland<br />
Ireland<br />
Albania<br />
Bulgaria<br />
Cyprus<br />
Serbia<br />
Paraguay<br />
Lesotho<br />
Montenegro<br />
Uzbekistan<br />
Guatemala<br />
5%<br />
35%<br />
35%<br />
35%<br />
35%<br />
35%<br />
35%<br />
35%<br />
35%<br />
35%<br />
35%<br />
35%<br />
34%<br />
34%<br />
33%<br />
33%<br />
33%<br />
32%<br />
32%<br />
31%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
30%<br />
28%<br />
28%<br />
28%<br />
28%<br />
27%<br />
27%<br />
26%<br />
26%<br />
26%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
25%<br />
24%<br />
23%<br />
22%<br />
21%<br />
20%<br />
20%<br />
20%<br />
20%<br />
20%<br />
20%<br />
20%<br />
20%<br />
20%<br />
19%<br />
19%<br />
19%<br />
17%<br />
16%<br />
15%<br />
15%<br />
15%<br />
15%<br />
15%<br />
15%<br />
15%<br />
13%<br />
13%<br />
10%<br />
10%<br />
10%<br />
10%<br />
10%<br />
10%<br />
9%<br />
9%<br />
40%<br />
40%<br />
40%<br />
39%<br />
38%<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 41
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 42
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
140%<br />
132% 130%<br />
120%<br />
100%<br />
100%<br />
95%<br />
80%<br />
74%<br />
60%<br />
60%<br />
40%<br />
20%<br />
0%<br />
EU 27 +2 C&E Europe Latin America ME &<br />
Maghreb<br />
Asia Pacific<br />
Africa<br />
<br />
<br />
<br />
EU 27<br />
769<br />
Latin America<br />
486<br />
Asia<br />
426<br />
C&E Europe<br />
317<br />
ME & Maghreb<br />
210<br />
Africa<br />
141<br />
$<br />
<br />
0 100 200 300 400 500 600 700 800<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 43
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
30%<br />
29%<br />
Tax as a proportion of<br />
TCMO<br />
27%<br />
Tax as a proportion of<br />
TCMU<br />
25%<br />
25%<br />
Tax as a proportion of<br />
handset price<br />
20%<br />
21.84%<br />
21.60%<br />
20.50%<br />
20%<br />
19.32%<br />
21%<br />
20.54%<br />
19.06%<br />
16.97%<br />
17%<br />
15%<br />
16.71%<br />
14.65%<br />
13.94%<br />
12.77%<br />
10%<br />
12.77%<br />
5%<br />
0%<br />
C&E Europe EU 27 +2 Africa Latin America ME & Maghreb Asia Pacific<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 44
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
C&E Europe<br />
EU 27 +2<br />
Africa<br />
Latin America<br />
21.84%<br />
22.69%<br />
20.50%<br />
19.54%<br />
19.32%<br />
18.06%<br />
16.97%<br />
18.74%<br />
ME & Maghreb<br />
Asia Pacific<br />
14.65%<br />
13.93%<br />
12.77%<br />
12.19%<br />
<strong>2011</strong> 2007<br />
0% 5% 10% 15% 20% 25%<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 45
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
C&E Europe<br />
EU 27 +2<br />
Africa<br />
Latin America<br />
ME & Maghreb<br />
Asia Pacific<br />
13.94%<br />
13.25%<br />
12.77%<br />
21.60%<br />
19.69%<br />
20.54%<br />
19.69%<br />
19.06%<br />
16.81%<br />
16.71%<br />
18.59%<br />
<strong>2011</strong> 2007<br />
18.59%<br />
<br />
0% 5% 10% 15% 20% 25%<br />
<br />
<br />
<br />
<br />
<br />
<br />
Africa<br />
Latin America<br />
C&E Europe<br />
ME & Maghreb<br />
EU 27 +2<br />
Asia Pacific<br />
20.56%<br />
19.96%<br />
19.25%<br />
16.66%<br />
18.28%<br />
29.00%<br />
30.76%<br />
26.98%<br />
26.18%<br />
24.91%<br />
24.84%<br />
28.78%<br />
<strong>2011</strong> 2007<br />
0% 5% 10% 15% 20% 25% 30% 35%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 46
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Greece<br />
Norway<br />
Swe<strong>de</strong>n<br />
Denmark<br />
Hungary<br />
Italy<br />
Finland<br />
Poland<br />
Portugal<br />
Ireland<br />
Lithuania<br />
Belgium<br />
Latvia<br />
Regional Average<br />
United Kingdom<br />
Slovenia<br />
Austria<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
France<br />
The Netherlands<br />
Slovakia<br />
Germany<br />
Romania<br />
Global Average<br />
Spain<br />
Malta<br />
Luxembourg<br />
Cyprus<br />
Switzerland<br />
8.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
24.38%<br />
23.00%<br />
22.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
20.50%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
19.60%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
18.14%<br />
18.00%<br />
18.00%<br />
15.00%<br />
15.00%<br />
30.44%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35%<br />
<br />
<br />
Greece<br />
Italy<br />
Norway<br />
Swe<strong>de</strong>n<br />
Denmark<br />
Hungary<br />
Finland<br />
Poland<br />
Portugal<br />
Ireland<br />
Lithuania<br />
Belgium<br />
Latvia<br />
Regional Average<br />
United Kingdom<br />
Slovenia<br />
Austria<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
France<br />
The Netherlands<br />
Slovakia<br />
Germany<br />
Romania<br />
Spain<br />
Malta<br />
Global Average<br />
Luxembourg<br />
Cyprus<br />
Switzerland<br />
8.00%<br />
25.20%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
23.00%<br />
22.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
20.54%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
19.60%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
18.00%<br />
18.00%<br />
17.97%<br />
15.00%<br />
15.00%<br />
31.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35%<br />
<br />
© <strong>2011</strong> Deloitte LLP 47
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Norway<br />
Swe<strong>de</strong>n<br />
Denmark<br />
Hungary<br />
Global Average<br />
Finland<br />
Poland<br />
Portugal<br />
Ireland<br />
Lithuania<br />
Belgium<br />
Latvia<br />
Italy<br />
United Kingdom<br />
Slovenia<br />
Austria<br />
Estonia<br />
Czech Republic<br />
Bulgaria<br />
Regional Average<br />
France<br />
The Netherlands<br />
Slovakia<br />
Greece<br />
Germany<br />
Romania<br />
Spain<br />
Malta<br />
Luxembourg<br />
Cyprus<br />
Switzerland<br />
8.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
25.00%<br />
23.29%<br />
23.00%<br />
22.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
21.00%<br />
20.32%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
20.00%<br />
19.96%<br />
19.60%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
19.00%<br />
18.00%<br />
18.00%<br />
15.00%<br />
15.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 48
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
Turkey<br />
48.23%<br />
Croatia<br />
Regional Average<br />
Uzbekistan<br />
Ukraine<br />
Albania<br />
Azerbaijan<br />
Russian Fe<strong>de</strong>ration<br />
Georgia<br />
Global Average<br />
Serbia<br />
Montenegro<br />
Kazakhstan<br />
27.93%<br />
21.84%<br />
20.68%<br />
20.00%<br />
20.00%<br />
18.89%<br />
18.76%<br />
18.75%<br />
18.14%<br />
18.00%<br />
17.00%<br />
12.00%<br />
<br />
0% 10% 20% 30% 40% 50%<br />
<br />
<br />
<br />
Turkey<br />
47.61%<br />
Croatia<br />
29.00%<br />
Regional Average<br />
Uzbekistan<br />
Ukraine<br />
Albania<br />
Serbia<br />
Russian Fe<strong>de</strong>ration<br />
Georgia<br />
Azerbaijan<br />
Global Average<br />
Montenegro<br />
Kazakhstan<br />
21.60%<br />
20.00%<br />
20.00%<br />
20.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
17.97%<br />
17.00%<br />
12.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%<br />
<br />
© <strong>2011</strong> Deloitte LLP 49
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Uzbekistan<br />
Turkey<br />
Azerbaijan<br />
Georgia<br />
Regional Average<br />
Global Average<br />
Russian Fe<strong>de</strong>ration<br />
Croatia<br />
Ukraine<br />
Albania<br />
Serbia<br />
Montenegro<br />
Kazakhstan<br />
40.00%<br />
38.00%<br />
33.00%<br />
30.00%<br />
24.91%<br />
23.29%<br />
23.00%<br />
23.00%<br />
20.00%<br />
20.00%<br />
18.00%<br />
17.00%<br />
12.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Gabon<br />
Dem Rep. Congo<br />
Madagascar<br />
Uganda<br />
Tanzania<br />
Zambia<br />
Rwanda<br />
Sierra Leone<br />
Niger<br />
Ghana<br />
Senegal<br />
Kenya<br />
Cameroon<br />
Congo B<br />
Regional Average<br />
Cote d'Ivoire<br />
Guinea<br />
Chad<br />
Global Average<br />
Burkina Faso<br />
Mozambique<br />
Malawi<br />
Ethiopia<br />
Zimbabwe<br />
Mauritius<br />
Swaziland<br />
South Africa<br />
Gambia The<br />
Botswana<br />
Angola<br />
Lesotho<br />
Nigeria<br />
29.14%<br />
28.33%<br />
28.17%<br />
27.80%<br />
26.23%<br />
24.47%<br />
23.82%<br />
23.29%<br />
22.01%<br />
21.21%<br />
20.53%<br />
20.37%<br />
20.18%<br />
19.32%<br />
18.90%<br />
18.74%<br />
18.59%<br />
18.14%<br />
17.84%<br />
17.58%<br />
16.97%<br />
16.96%<br />
15.00%<br />
15.00%<br />
14.00%<br />
14.00%<br />
11.80%<br />
10.00%<br />
10.00%<br />
5.95%<br />
5.40%<br />
37.20%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40%<br />
<br />
© <strong>2011</strong> Deloitte LLP 50
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
Gabon<br />
37.20%<br />
Dem Rep. Congo<br />
Madagascar<br />
Uganda<br />
Tanzania<br />
Zambia<br />
Rwanda<br />
Sierra Leone<br />
Niger<br />
Ghana<br />
Senegal<br />
Kenya<br />
Cameroon<br />
Congo B<br />
Cote d'Ivoire<br />
Guinea<br />
Chad<br />
Average<br />
29.14%<br />
28.33%<br />
28.17%<br />
27.80%<br />
26.23%<br />
24.47%<br />
23.82%<br />
23.29%<br />
22.01%<br />
21.21%<br />
20.53%<br />
20.37%<br />
20.18%<br />
18.90%<br />
18.74%<br />
18.59%<br />
18.14%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40%<br />
<br />
<br />
• <br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 51
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
Gabon<br />
Uganda<br />
Tanzania<br />
Dem Rep. Congo<br />
Madagascar<br />
Zambia<br />
Kenya<br />
Sierra Leone<br />
Senegal<br />
Rwanda<br />
Niger<br />
Ghana<br />
Cameroon<br />
Regional Average<br />
Congo B<br />
Guinea<br />
Cote d'Ivoire<br />
Chad<br />
Burkina Faso<br />
Global Average<br />
Mozambique<br />
Malawi<br />
Zimbabwe<br />
Mauritius<br />
Ethiopia<br />
Swaziland<br />
South Africa<br />
Gambia The<br />
Botswana<br />
Angola<br />
Nigeria<br />
Lesotho<br />
5.00%<br />
5.00%<br />
30.00%<br />
28.00%<br />
28.00%<br />
27.00%<br />
26.00%<br />
26.00%<br />
25.00%<br />
23.00%<br />
23.00%<br />
22.00%<br />
21.00%<br />
19.25%<br />
19.06%<br />
18.90%<br />
18.00%<br />
18.00%<br />
18.00%<br />
18.00%<br />
17.97%<br />
17.00%<br />
16.50%<br />
15.00%<br />
15.00%<br />
15.00%<br />
14.00%<br />
14.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
36.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40%<br />
<br />
<br />
Gabon<br />
18.00%<br />
Uganda<br />
Dem Rep. Congo<br />
Kenya<br />
Sierra Leone<br />
Tanzania<br />
Zambia<br />
12.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
Madagascar<br />
Ghana<br />
Rwanda<br />
Senegal<br />
Niger<br />
7.00%<br />
6.00%<br />
5.00%<br />
5.00%<br />
3.00%<br />
<br />
0% 5% 10% 15% 20%<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 52
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
Gabon<br />
Niger<br />
Cameroon<br />
Congo B<br />
Rwanda<br />
Guinea<br />
Madagascar<br />
Dem Rep. Congo<br />
Cote d'Ivoire<br />
Chad<br />
Ghana<br />
Zambia<br />
Gambia The<br />
Regional Average<br />
Tanzania<br />
Ethiopia<br />
Malawi<br />
Mozambique<br />
Global Average<br />
Lesotho<br />
Uganda<br />
Zimbabwe<br />
Sierra Leone<br />
Mauritius<br />
Burkina Faso<br />
Swaziland<br />
South Africa<br />
Nigeria<br />
Botswana<br />
Angola<br />
Kenya<br />
Senegal<br />
49.25%<br />
48.90%<br />
48.00%<br />
48.00%<br />
46.00%<br />
44.50%<br />
39.00%<br />
37.60%<br />
35.00%<br />
31.00%<br />
30.00%<br />
29.00%<br />
28.00%<br />
27.00%<br />
26.50%<br />
24.50%<br />
23.29%<br />
23.00%<br />
18.00%<br />
15.00%<br />
15.00%<br />
15.00%<br />
14.50%<br />
14.00%<br />
14.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
2.25%<br />
0.00%<br />
65.99%<br />
79.86%<br />
<br />
0% 10% 20% 30% 40% 50% 60% 70% 80%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
13 Consulte Deloitte/<strong>GSMA</strong>. “La telefonía móvil y el gravamen impositivo en Kenia”, <strong>2011</strong><br />
© <strong>2011</strong> Deloitte LLP 53
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Niger<br />
Cameroon<br />
Congo B<br />
Gabon<br />
Guinea<br />
Rwanda<br />
30.00%<br />
30.00%<br />
30.00%<br />
30.00%<br />
30.00%<br />
46.99%<br />
Dem Rep. Congo<br />
Madagascar<br />
Cote d'Ivoire<br />
Gambia The<br />
Ghana<br />
Ethiopia<br />
Chad<br />
Malawi<br />
Tanzania<br />
Zambia<br />
Lesotho<br />
Mozambique<br />
Nigeria<br />
Kenya<br />
12.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
9.00%<br />
7.50%<br />
5.00%<br />
2.25%<br />
26.50%<br />
25.00%<br />
21.00%<br />
20.00%<br />
20.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 54
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Jordan<br />
Morocco<br />
Global Average<br />
Tunisia<br />
Algeria<br />
Mauritania<br />
Egypt Arab Rep.<br />
Regional Average<br />
Syrian Arab Republic<br />
Iran Islamic Rep.<br />
Yemen<br />
6.20%<br />
6.02%<br />
10.67%<br />
23.40%<br />
20.04%<br />
18.14%<br />
18.00%<br />
17.00%<br />
15.54%<br />
15.00%<br />
14.65%<br />
<br />
0% 5% 10% 15% 20% 25%<br />
<br />
<br />
Jordan<br />
24.00%<br />
Morocco<br />
Tunisia<br />
Global Average<br />
Algeria<br />
Mauritania<br />
Egypt Arab Rep.<br />
Regional Average<br />
20.00%<br />
18.00%<br />
17.97%<br />
17.00%<br />
15.00%<br />
15.00%<br />
13.94%<br />
Syrian Arab Republic<br />
10.00%<br />
Yemen<br />
5.00%<br />
Iran Islamic Rep.<br />
1.50%<br />
<br />
0% 5% 10% 15% 20% 25%<br />
<br />
<br />
Mauritania<br />
Iran Islamic Rep.<br />
Global Average<br />
Morocco<br />
Regional Average<br />
Syrian Arab Republic<br />
Tunisia<br />
Algeria<br />
Jordan<br />
Yemen<br />
Egypt Arab Rep.<br />
26.50%<br />
23.29%<br />
22.50%<br />
20.56%<br />
20.00%<br />
18.00%<br />
17.00%<br />
16.00%<br />
15.00%<br />
15.00%<br />
35.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40%<br />
<br />
© <strong>2011</strong> Deloitte LLP 55
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Pakistan<br />
Bangla<strong>de</strong>sh<br />
Nepal<br />
Global Average<br />
Malaysia<br />
New Zealand<br />
Regional Average<br />
Samoa<br />
Philippines<br />
Sri Lanka<br />
India<br />
Lao PDR<br />
Cambodia<br />
Indonesia<br />
Australia<br />
Vietnam<br />
Papua New Guinea<br />
Bhutan<br />
Thailand<br />
China<br />
20.21%<br />
18.41%<br />
18.14%<br />
15.95%<br />
15.00%<br />
12.77%<br />
12.50%<br />
12.43%<br />
12.26%<br />
10.35%<br />
10.29%<br />
10.26%<br />
10.22%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
7.10%<br />
3.30%<br />
31.61%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35%<br />
<br />
© <strong>2011</strong> Deloitte LLP 56
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Pakistan<br />
Sri Lanka<br />
Nepal<br />
Global Average<br />
Malaysia<br />
New Zealand<br />
Bangla<strong>de</strong>sh<br />
Regional Average<br />
Samoa<br />
Philippines<br />
India<br />
Australia<br />
Vietnam<br />
Papua New Guinea<br />
Lao PDR<br />
Indonesia<br />
Cambodia<br />
Bhutan<br />
Thailand<br />
China<br />
20.00%<br />
18.00%<br />
17.97%<br />
16.00%<br />
15.00%<br />
15.00%<br />
12.77%<br />
12.50%<br />
12.00%<br />
10.30%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
7.00%<br />
3.00%<br />
31.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35%<br />
<br />
<br />
Pakistan<br />
Bangla<strong>de</strong>sh<br />
Cambodia<br />
Global Average<br />
Nepal<br />
Philippines<br />
Lao PDR<br />
Indonesia<br />
China<br />
Regional Average<br />
New Zealand<br />
India<br />
Samoa<br />
Malaysia<br />
Thailand<br />
Australia<br />
Vietnam<br />
Papua New Guinea<br />
Bhutan<br />
Sri Lanka<br />
0.00%<br />
25.00%<br />
23.29%<br />
23.00%<br />
22.00%<br />
20.00%<br />
17.50%<br />
17.00%<br />
16.66%<br />
15.00%<br />
13.56%<br />
12.50%<br />
12.50%<br />
12.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
10.00%<br />
36.08%<br />
33.75%<br />
<br />
0% 5% 10% 15% 20% 25% 30% 35% 40%<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 57
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Dominican Republic<br />
Brazil<br />
Argentina<br />
Peru<br />
Chile<br />
Global Average<br />
Regional Average<br />
Colombia<br />
Mexico<br />
Trinidad and Tobago<br />
Nicaragua<br />
Bolivia<br />
Ecuador<br />
Guatemala<br />
Venezuela RB<br />
Paraguay<br />
27.68%<br />
25.15%<br />
22.49%<br />
19.19%<br />
19.07%<br />
18.14%<br />
16.97%<br />
16.15%<br />
16.01%<br />
15.73%<br />
15.00%<br />
13.37%<br />
12.77%<br />
12.42%<br />
12.40%<br />
10.10%<br />
<br />
0% 5% 10% 15% 20% 25% 30%<br />
<br />
<br />
Dominican Republic<br />
Brazil<br />
Argentina<br />
Peru<br />
Chile<br />
Global Average<br />
Regional Average<br />
Mexico<br />
Colombia<br />
Trinidad and Tobago<br />
Nicaragua<br />
Bolivia<br />
Venezuela RB<br />
Guatemala<br />
Ecuador<br />
Paraguay<br />
28.00%<br />
25.00%<br />
21.92%<br />
19.00%<br />
19.00%<br />
17.97%<br />
16.71%<br />
16.00%<br />
16.00%<br />
15.00%<br />
15.00%<br />
13.00%<br />
12.00%<br />
12.00%<br />
12.00%<br />
10.00%<br />
<br />
0% 5% 10% 15% 20% 25% 30%<br />
<br />
© <strong>2011</strong> Deloitte LLP 58
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
Argentina<br />
Brazil<br />
Trinidad and Tobago<br />
Ecuador<br />
Peru<br />
Venezuela RB<br />
Regional Average<br />
Chile<br />
Global Average<br />
Bolivia<br />
Colombia<br />
Guatemala<br />
Mexico<br />
Dominican Republic<br />
Nicaragua<br />
Paraguay<br />
41.00%<br />
35.00%<br />
32.00%<br />
31.00%<br />
27.00%<br />
26.98%<br />
25.00%<br />
23.29%<br />
23.00%<br />
22.20%<br />
19.50%<br />
16.80%<br />
16.00%<br />
15.00%<br />
12.00%<br />
62.21%<br />
<br />
0% 10% 20% 30% 40% 50% 60%<br />
<br />
© <strong>2011</strong> Deloitte LLP 59
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 60
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 61
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 62
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
TCMO = H / n)<br />
+ ( C / n)<br />
+ TCMU<br />
( <br />
TCMU = 12 *Monthly Rental+<br />
12*(Monthly minutes*price) + 12*(Monthly SMS*price)<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
14 Este análisis no contempla el impacto <strong>de</strong>l mercado negro <strong>de</strong>bido a una falta <strong>de</strong> datos disponibles. Conversaciones<br />
con los distribuidores <strong>de</strong> teléfonos sugieren que un porcentaje importante <strong>de</strong> los nuevos teléfonos proviene <strong>de</strong> fuentes<br />
<strong>de</strong>l mercado negro, lo que sugiere que esta estimación proporcionaría una exageración <strong>de</strong>l impacto total en las ventas<br />
<strong>de</strong> teléfonos. Por ejemplo, en muchos países africanos con impuestos a las importaciones, los teléfonos <strong>de</strong>l mercado<br />
negro se consi<strong>de</strong>ran como la norma por parte <strong>de</strong> los MNO. Sin embargo, no había datos confiables disponibles sobre<br />
este tema.<br />
© <strong>2011</strong> Deloitte LLP 63
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
• <br />
<br />
<br />
• <br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
TCMO<br />
Handset Connection Rental Calls SMS<br />
Handset Cost Tax<br />
Connection<br />
Cost<br />
Tax Rental Cost<br />
Tax<br />
Call Usage<br />
Price<br />
Tax<br />
SMS Usage<br />
Price<br />
Tax<br />
VAT( $)<br />
VAT( $) VAT( $) VAT( $)<br />
VAT( $)<br />
Customs Duty<br />
Telecoms<br />
Specific Tax<br />
Telecoms<br />
Specific Tax<br />
Telecoms<br />
Specific Tax<br />
Telecoms<br />
Specific Tax<br />
Telecoms<br />
Specific Tax<br />
Total Taxes as a proportion of TCMO (% of TCMO)<br />
VAT ($), Customs Duty, Telecoms Specific Tax<br />
<br />
TCMO<br />
<br />
<br />
<br />
• <br />
<br />
o<br />
o<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 64
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
• <br />
<br />
o<br />
o<br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 65
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 66
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 67
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 68
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 69
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 70
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 71
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 72
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
<br />
• <br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
<br />
<br />
• <br />
<br />
© <strong>2011</strong> Deloitte LLP 73
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
• <br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 74
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
<br />
• <br />
<br />
• <br />
• <br />
• <br />
• <br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 75
<strong>Revisión</strong> impositiva mundial <strong>de</strong> telefonía móvil <strong>2011</strong><br />
<br />
<br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
• <br />
<br />
<br />
<br />
© <strong>2011</strong> Deloitte LLP 76
Change language