Los paraísos fiscales: su incidencia jurídico-económica en el Ecuador

Abstract

This research project aims to establish the concept and characteristics of the states or territories that are considered tax havens by Ecuadorian legislation. Hence, this research will demonstrate the affections and problems that entail the use of tax havens in a global and national framework and it will show the economic damages that are generated by its use. Likewise, this research will explain the effects and mechanics of the most important anti-tax havens rules that have been implemented in the Ecuadorian Law. Finally, this research will justify if that rules violate the Principle of Tax Equity guaranteed in the Constitution.