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La doble tributación internacional en el impuesto a la renta: el caso de las empresas ecuatorianas

Author

Listed:
  • Sarduy González, Mariuska

    (Universidad de La Habana)

  • Rosado Haro, Alberto Santiago

    (Universidad Católica de Santiago de Guayaquil)

Abstract

La presente investigación tiene como objetivo analizar los aspectos que limitan a las empresas ecuatorianas para no utilizar los convenios vigentes, así como el impacto económico financiero para estas organizaciones, el Estado como ente recaudador y a la sociedad en general.

Suggested Citation

  • Sarduy González, Mariuska & Rosado Haro, Alberto Santiago, 2019. "La doble tributación internacional en el impuesto a la renta: el caso de las empresas ecuatorianas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(2), pages 44-53.
    • Handle: RePEc:ris:rcubfp:0102
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    More about this item

    Keywords

    convenios bilaterales; impuestos internacionales;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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