Claridad fiscal en la retención de impuestos sobre servicios digitales entre Ecuador y México: Regalías vs beneficios empresariales

Abstract

CONDITION FOR PUBLICATION OF PROJECT. This study aims to propose updates to the Double Taxation Agreement (DTA) between Ecuador and Mexico by introducing specific clauses addressing digital services to reduce fiscal uncertainty and enhance transparency in withholding tax application. Using a qualitative approach, the research included a normative analysis of the DTA, a case study based on Mexico-China jurisprudence, and structured interviews with tax consultants, fiscal authorities, and business leaders. The findings highlight significant gaps in the current DTA's ability to address digital transactions, leading to interpretative conflicts, excessive withholding rates, and regulatory ambiguities regarding the classification of income as royalties or business profits. Key recommendations include the incorporation of a “digital permanent establishment,” a redefinition of royalties to exclude digital services such as SaaS and cloud storage, and the introduction of an interpretive annex with practical examples. These proposals align the DTA with international standards, strengthen legal certainty, and optimize tax collection in a digitalized economy. The study concludes that these updates are essential to establish a more equitable, transparent, and adaptive tax framework that reflects the realities of the digital economy in both jurisdictions.