1. Repositorio Digital Universidad De Las Américas
  2. Facultad de Derecho y Ciencias Sociales
  3. Escuela de Derecho
  4. Derecho
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dc.contributor.advisorSuing Nagua, José Dionicio-
dc.creatorOrtiz Arias, Edgar David-
dc.date.accessioned2018-01-26T20:27:45Z-
dc.date.available2018-01-26T20:27:45Z-
dc.date.issued2017-
dc.identifier.citationOrtiz Arias, E. D. (2017). Los efectos jurídicos de la resolución nº. NAC-DGERCGC16-00000204, frente a los convenios para evitar doble imposición suscritos por Ecuador. (Tesis de pregrado). Universidad de las Américas, Quito.es_ES
dc.identifier.otherUDLA-EC-TAB-2017-58-
dc.identifier.urihttp://dspace.udla.edu.ec/handle/33000/7945-
dc.descriptionIn order to prevent the uniqueness of double taxation, States have established mechanisms to avoid the concurrence of fiscal sovereignty, in which case the taxpayer or taxable person bears the same taxation on the part of two States. In this context where the so-called double taxation agreements arise. Ecuador, as it could not be otherwise, has so far signed sixteen double taxation agreements with different countries, thus preventing, among subscribing States, the same income can be imposed on the same taxpayer in the same fiscal period. However, with the issuance of Resolution No. NAC-DGERCGC16-00000204, dated June 14, 2016, a problem arises through its application, since maximum amounts and requirements were established so that the automatic application of the benefits provided for in the Double taxation subscribed by Ecuador, which rule that in cases where the amounts exceed the limits set, the benefit of the agreements will be made through the return of taxes, which obviously affects the content of treaties. In this sense, throughout this paper an analysis will be made of the importance of the international double taxation agreements signed by Ecuador, which, having been legally concluded and being in the current status of our legislation, enjoy greater prerogatives against Resolution No. NAC-DGERCGC16-00000204 dated June 14, 2016, which is addressed in this study. The incompatibility of the resolution under investigation with respect to the contents of the double taxation agreements signed by Ecuador will be demonstrated; Which has as a consequence an undoubted effect on the right to legal certainty, established in the Constitution of the Republic.en
dc.description.abstractCon el propósito de prevenir las singularidades que evidencian la doble imposición, los Estados han establecido mecanismos tendientes a evitar la concurrencia de soberanías fiscales, supuesto en el cual, el contribuyente o sujeto pasivo soporta un mismo gravamen por parte de dos Estados, es precisamente en este contexto donde surgen los denominados convenios de doble imposición...es_ES
dc.format.extent54 p.es_ES
dc.language.isospaes_ES
dc.publisherQuito: Universidad de las Américas, 2017es_ES
dc.rightsopenAccesses_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectDERECHO PROCESALes_ES
dc.subjectDOBLE IMPOSICIÓNes_ES
dc.subjectSEGURIDAD JURÍDICAes_ES
dc.subjectSERVICIO DE RENTAS INTERNASes_ES
dc.subjectDERECHO TRIBUTARIOes_ES
dc.titleLos efectos jurídicos de la resolución nº. NAC-DGERCGC16-00000204, frente a los convenios para evitar doble imposición suscritos por Ecuadores_ES
dc.typebachelorThesises_ES
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