Análisis del impacto de cambio del mecanismo de exención al de imputación de los grandes contribuyentes para evitar la doble tributación en Ecuador

Abstract

CONDITION FOR PUBLICATION OF PROJECT. document aims to develop the growing internationalization of business operations. Ecuador, through its double taxation agreements, mainly adopted exemption and imputation methods to reduce double taxation on income earned abroad, especially in of large taxpayers. The research is based on a review of current tax legislation and an analysis of the agreements signed by Ecuador with different jurisdictions. A quantitative methodology was applied based on financial information from large companies that have declared foreign income in recent years. From this data, the most frequent types of income were identified, with interest being the most representative component, followed by royalties and dividends. Based on the data collected, comparative examples were developed using the exemption and imputation methods, allowing for visualization of their impact on income tax determination. In conclusion, the research brings to light the vital role of assessing how income from abroad is treated for tax purposes on a case-by-case basis, as well as periodically reviewing the current regulatory framework in light of changes in the global tax environment. The incorporation of new standards such as the global minimum tax represents a challenge and a chance to strengthen the coherence and competitiveness of the Ecuadorian tax system.