Análisis retrospectivo de la fiscalidad internacional en Ecuador en la última década

Abstract

The retrospective analysis of international taxation in Ecuador in the last decade addresses research on the fiscal policies applied in the country in relation to international transactions and double taxation. The research design was nonexperimental and retrospective, focusing on the analysis of the last ten years. Unilateral measures implemented by Ecuador to avoid double taxation and prevent tax evasion were identified. New rules were introduced in the national legislation to prevent Ecuadorian taxpayers from paying taxes twice on the same income earned abroad. Decision 578 of the Andean Community was an important framework in this analysis, establishing criteria for the attribution of taxing power or authority to tax income, such as personal, territorial, material, or temporal considerations. This recognized the sovereignty of each country to impose taxes and addressed situations of double taxation. The study also highlighted the use of technical methods such as transfer pricing and the Outward Foreign Exchange Tax (OFT) to tax international transactions and prevent tax base erosion and profit shifting.