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La doble imposición en el Ecuador

Author

Listed:
  • Gustavo Miguel Cabezas Paltan
  • Liliana Priscila Campos Llerena
  • Sandra Paulina Rodríguez Heredia
  • Jeanette Lorena Moscoso Córdova

Abstract

La globalización y el avance tecnológico, han captado que las operaciones económicas y financieras vayan creciendo con el tiempo, es así que, los residentes de un Estado pueden estar sujetos a imposición en dos o más Estados a la vez; dando origen al problema de la Doble Imposición Internacional. Desde entonces, los Estados han incluido en la Normativa Tributaria Interna, medidas unilaterales que ayuden al contribuyente a tener una carga impositiva más justa. Por esta razón en esta investigación se analiza las medidas unilaterales que la Normativa Tributaria ecuatoriana establece, en donde se hace una evaluación de las mismas.

Suggested Citation

  • Gustavo Miguel Cabezas Paltan & Liliana Priscila Campos Llerena & Sandra Paulina Rodríguez Heredia & Jeanette Lorena Moscoso Córdova, 2018. "La doble imposición en el Ecuador," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 245, july.
    • Handle: RePEc:erv:observ:y:2018:i:245:38
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