Métodos para evitar la doble imposición internacional adoptados en la legislación ecuatoriana

Abstract

One of the main problems that the International Taxative Law is facing is the phenomenon known as the Double International Imposition. When we are talking about Double International Imposition, we are refering to the situation in which a person (natural or corporative) because of the generation of rents in another state that is different to the state of residence, he is obligated to pay taxes in more than one state at the same time. To avoid and extinguish this problem, there are several unilateral and bilateral measures that the different states are able to adopt. In one side, the unilateral measures involve the internal initiative of each state about introducing in their legislation a series of mechanisms that can eliminate the negative effects of doublé imposition. On the other side, several countries around the world joined to create certain documents that allow contributors to avoid the double imposition, this measures are known as bilateral or multilateral because they involve the agreement of various states. Therefore, the majority of countries around the world have adopted certain methods or mechanisms to fight this phenomenon, the most important are the exemption method and the imputation method whit their variants. The following monograph enfasize the Agreement subscribed between Ecuador and the Comunidad Andina de Naciones (CAN), which the Decision 578 is derived; the aforemetioned Decision constitutes a significative advance, because it contains the rules that the member countries need to follow in order to avoid this phenomenon.