Análisis de las ventajas y desventajas de la incorporación de una sucursal o filial para las multinacionales que deseen comenzar a operar en Ecuador

Abstract

CONDITION FOR PUBLICATION OF PROJECT. In the research, the objective is to establish, through an analysis, the advantages and disadvantages involved in the incorporation of a branch or subsidiary for multinationals in Ecuador. The problem lies in the inconsistency in the interpretation of economic laws and regulations, which generate legal uncertainty and increase risks and costs for foreign companies. Moreover, the political crisis and legislative stalemate have hindered reforms, negatively affecting the investment climate, and added that the high-country risk index reflects a negative perception of compliance with long-term financial commitments. For the application of the methodological part, the study is qualitative, and specialists were interviewed considering the investigated variables. The approach was non-experimental, descriptive, with a qualitative focus through the application of personal interviews, argued in the bibliographic review of relevant topics, whose results indicated that, to establish a subsidiary or branch, a multinational must follow the appropriate legal procedure according to the type of company it chooses, which means that the desired legal structure must be considered. In conclusion, the guide provides a clear and structured overview of the Ecuadorian tax framework for foreign investors, facilitating the establishment of companies through key information on regulations, taxes, procedures, and tax benefits, considering compliance with laws and taking advantage of available incentives. Keywords: JEL Classification: International investment; multinational companies; International financial policy