Los convenios para evitar la doble imposición
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Vallejo Asitizábal, Sandro
Maldonado López, Galo
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Quito : SRI
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Una de las consecuencias de la globalización internacional es el fenómeno de la doble imposición paralelo a la manifestación de figuras elusivas o evasivas. Frente a estos fenómenos, los convenios para combatir la Doble Imposición se convierten en instrumentos de gran importancia. El presente trabajo parte de un esbozo breve de los principales aspectos de la doble imposición internacional y sus manifestaciones, para abordar posteriormente los mecanismos reconocidos internacionalmente para combatirla, poniendo particular énfasis en los convenios para evitar la Doble Imposición Internacional, refiriendo a los principales modelos, sobre los cuales se hace un análisis breve de sus antecedentes históricos y sus estructura básica, procurando facilitar al lector neófito, una aproximación a este tan interesante aspecto del Derecho Tributario Internacional.
Double Taxation is a consequence of international globalization; this fact comes along with the manifestation of eluding and evasive figures. To face these phenomena, the agreements to fight against Double Taxation turn out to be instruments of great importance. This paper has been based on a brief outline about main aspects of international double taxation and its signs. Later on, those internationally recognized mechanisms to fight against it, will be pointed. Special emphasis will be put on International Agreements to avoid Double Taxation and an analysis of major patterns will be done, including their historical data and basic structure. This document has been intended to approach the neophyte reader to this interesting aspect of International Taxation Law.
Double Taxation is a consequence of international globalization; this fact comes along with the manifestation of eluding and evasive figures. To face these phenomena, the agreements to fight against Double Taxation turn out to be instruments of great importance. This paper has been based on a brief outline about main aspects of international double taxation and its signs. Later on, those internationally recognized mechanisms to fight against it, will be pointed. Special emphasis will be put on International Agreements to avoid Double Taxation and an analysis of major patterns will be done, including their historical data and basic structure. This document has been intended to approach the neophyte reader to this interesting aspect of International Taxation Law.
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p. 39-59
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Vallejo Aristizábal, Sandro y Maldonado López, Galo. Los convenios para evitar la doble imposición. En: Fiscalidad. Revista Institucional del Servicio de Rentas Internas. Quito : SRI, (no. 01, año 2007): pp. 39-59.