Reforma a la ley de mercado de valores respecto al pago de tributos de los fideicomisos mercantiles.

The theme that I decided to develop called "REFORM ACT SECURITIES MARKET AS TO PAYMENT OF TAXES OF COMMERCIAL TRUST", so I would make the summary. The Securities Market Law in its Article 113 determines that the transfer for commercial trust is not expensive or free, and for this consideration therefore, the transfer for commercial trust is exempt from all taxes, fees and contributions as it is not the birth event for tax obligations or indirect taxes under the laws that tax free transfers and expensive, but the Internal Tax Regime Law in its Article 98 expressly states that the trust trade is included within the term society thus being considered a legal person is subject to the payment of all taxes under the tax law in addition to those established in each municipal government. This fact establishes the contrast between two legal rules contained in special laws on the same act, so considering that the trust is a commercial agreement that I have personally onerous since the time of his birth, and, considering that the taxes are one of the most important revenue of the State Budget, it is necessary to amend the Securities Exchange Act, by which must be set the property explicitly onerous commercial trust agreements, and determination of adequate legal regulations which permits the payout percentage of direct and indirect taxes and, where a tax exemption must operate.

• Hlavní autor: Ramírez Cevallos, Jaime Esteban (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2013
• Témata: DERECHO; REFORMA A LA LEY DE MERCADO; RESPECTO AL PAGO DE TRIBUTOS; FIDEICOMISOS MERCANTILES
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/20580