Los criterios de vinculación en los convenios de doble imposición tributaria suscritos por el Ecuador para gravar el impuesto a la renta

The power that each country has into the exercise of its sovereignty, it gives them the ability to levy the tax caused by trade relations that it occurred between taxpayers of different States. All this represents the problem that has been discussed over the years, as a result of globalization and the need of the developing countries interested to expand their markets and venture into foreign trade. At the internal laws of the countries, we can find different connecting factors to tax the income of taxpayers. Nevertheless, if these connecting factors are similar, the interpretation of the meaning of them it is not consistent respect to the moment and the place in which occurs the taxable event for the payment of the tribute. To combat this situation described, the agreements for avoiding double taxation between countries are presented, in order to regulate, in a certain way, this problem arising in trade relations between taxpayers of different countries. The problem arises from the divergent content between the bilateral and multilateral agreements signed between Ecuador and South American countries, since, in to the content of these agreements exists the connecting factor of territoriality, in ones, and the connecting factor of residence or domicile in others. Consequently, it is necessary an investigation that is focused on the differences found in the analysis of the agreements for avoiding double taxation signed between Ecuador and the countries of the region. Especially respect to the connecting factors found in each one of them to tax the income; as well as the reasons that led to adopt one or another connecting factor.

• Hoofdauteur: Narváez Salas, María Emilia (author)
• Formaat: bachelorThesis
• Taal: spa
• Gepubliceerd in: 2016
• Onderwerpen: DERECHO TRIBUTARIO; IMPUESTO A LA RENTA; COMERCIO INTERNACIONAL; RELACIONES BILATERALES
• Online toegang: http://dspace.udla.edu.ec/handle/33000/5643