Medidas para contrarrestar la doble imposición internacional adoptadas por el Ecuador y la vulneración al principio de equidad y neutralidad fiscal

Abstract

In this research project a detailed analyze about unilateral, bilateral and multilateral measures to avoid international double taxation incorporated into Ecuadorian tax legislation will be carried out. Subsequently, a practical comparison will be made on the results of the application of each of the methods incorporated within these measures. In this way, the existence of a differentiated treatment between taxpayers will be demonstrated, affecting in this way to the principle of horizontal equity and neutrality