Las exenciones tributarias en el pago del impuesto a la renta en los usuarios y administradoras de las Zonas Francas
This study analyzes the legal empty that existed between two local laws: the Taxation Law, called “Ley Orgánica de Régimen Tributario Interno” and the Duty-Free Zones Law, called “Ley Especial de Zonas Francas”. At the end of year 2010, when this study was almost concluded, the second law was repeal...
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| Формат: | bachelorThesis |
| Мова: | spa |
| Опубліковано: |
2011
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| Предмети: | |
| Онлайн доступ: | http://dspace.udla.edu.ec/handle/33000/351 |
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Додати тег | Резюме: | This study analyzes the legal empty that existed between two local laws: the Taxation Law, called “Ley Orgánica de Régimen Tributario Interno” and the Duty-Free Zones Law, called “Ley Especial de Zonas Francas”. At the end of year 2010, when this study was almost concluded, the second law was repealed, with the promulgation of a compendium of laws to incentive production, trade and investment. This compendium is known as “Código de la Producción”. In this way, possible disputes related to future activities regarding the mentioned legal empty disappeared. The analysis is focused, on those cases prior to the issue of the new “Código de la Producción” for which still exists a legal empty. And there is uncertainty with regards, if the administrators and users must pay or not the tax resulting from revenues generated, related to activities of the companies, so called before “Duty-Free Zones” and today known as “Special Zones of Development”. The above mentioned, due to the lack of conformity, between the mentioned laws, with regards the existence of tax exemptions established in the article number 9 of the Taxation Law “LORTI” and the chapter 12 of the Duty Free Zones Law “LZF”, in relation to the income tax payment of the customs users and all its implications. |
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