Costos de exportación según incoterms del calzado de Gualaceo hacia Guatemala y sus implicaciones financieras y tributarias, caso Litargmode Cia. Ltda.

Abstract

This thesis aims to present the shoes we produce and sell in our country Ecuador mainly in the province of Azuay Gualaceo canton, where this activity is one of the main economic references; and in turn find the right way to make it known on the international market Guatemala, considering that there is great demand for this type of product due to innovative designs, fashion, materials, prices, quality, etc., which play an very important role in making consumer decisions.

However, it is necessary to mention that we studied about the different countries involved in the possible negotiation there is partial agreement between them, does not cover the tariff item of footwear, thus completing the transaction the importer must meet with all relevant costs to nationalize the goods, also determine that the project is viable because Guatemala is a country with a very similar to ours and above is considered as the center of commerce for the nearby countries economy.

Finally, the analysis of the statements submitted by Litargmode Co. factory. Ltda. To the Superintendency of Companies and projected exports and included under the term international negotiation (FOB) reflect impact this causes regarding domestic production and marketing. Besides taking into account that as exporters are entitled to a refund of input VAT, generating an additional benefit.