Los métodos para evitar la doble imposición diferencias entre los Convenios Internacionales para evitar la doble imposición (CDI’s) y la normativa interna ecuatoriana

摘要

Study on the measures taken by the Ecuadorian law to prevent taxpayers from being affected by the phenomenon of double taxation. We’ll study the applicability of bilateral and multilateral measures, which are reduced to International Conventions for the Avoidance of Double Taxation, against Ecuadorian domestic legislation. Consequently, we’ll demonstrate that within the applicability of the Conventions for the Avoidance of Double Taxation according to our internal regulations, the constitutional principle of equality is violated. Afterwards, we will study in a specific manner the methods or tools that Ecuadorian legislation has implemented in the Conventions to Avoid Double Taxation. Finally, a comparison of the treatment that involves the application of each method determined in the Conventions and in Article 49 of the Law on Internal Taxation. We’ll demonstrate that applying the methods contained in our tax system, the constitutional principle of equality in its horizontal field and the principle of neutrality are violated.………………