“Análisis de los convenios internacionales de doble tributación que mantiene actualmente el Ecuador con un enfoque académico”

Agreements to avoid double taxation in Ecuador are bilateral agreements whose main aim is to improve the commercial relationship between countries, encouraging increased commercial transactions, framed under a fundamental principle, which is to eliminate double taxation payments. In Ecuador, the su...

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Autor Principal: Puruncajas Erraez, María Cristina
Otros Autores: San Pedro Puente, Monserratte Alejandra
Formato: bachelorThesis
Idioma: spa
Publicado: 2014
Materias:
Acceso en línea: http://dspace.ups.edu.ec/handle/123456789/6833
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Sumario: Agreements to avoid double taxation in Ecuador are bilateral agreements whose main aim is to improve the commercial relationship between countries, encouraging increased commercial transactions, framed under a fundamental principle, which is to eliminate double taxation payments. In Ecuador, the subject is little known by Ecuadorian professionals and also rarely applied by Ecuadorian companies. We have therefore decided to perform this work using an academic approach so that the contents provide an easily interpreted guide for students and teachers, professionals and people who need some time to understand and implement these kind of agreements. Preparation of this work has required an analysis and interpretation of the articles written on each agreement to ensure a correct understanding and interpretation for proper application.