El régimen tributario ecuatoriano y la doble imposición

The globalization and the technology advance have achieved the economic and finantial operations go growing along the time. So that the residents from a state have to fulfill the imposition from two or more states at the same time. So it originates the problem about Double International Impositions....

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Auteur principal: Campos Llerena, Liliana Priscila (author)
Format: masterThesis
Langue:spa
Publié: 2017
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Accès en ligne:http://repositorio.iaen.edu.ec/handle/24000/5916
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Résumé:The globalization and the technology advance have achieved the economic and finantial operations go growing along the time. So that the residents from a state have to fulfill the imposition from two or more states at the same time. So it originates the problem about Double International Impositions. Since this states have included in the Normative Internal Tributary. These unilateral components help to the contributers to right tax.For that reason in this researching I analize the unilateral components that the Ecuadorian Tributary Normative establishes where is done an evaluation like the same. On the other hand, the states have come celebrating international agreements which help to delete the Double Imposition problem. In this way the second part of the researching there will be done economic transactions with Mexico and Guatemala States. So that it will allow to demonstrate the agreement importance.