La estabilidad tributaria en los contratos de inversión en el Ecuador.

Abstract

The social, political and economic upheaval to which they are exposed to developing countries such as Ecuador is a quite controversial problem whose direct effect is the repudiation of foreign investment and even national investment. Reason why the main concern of the investor and precisely the legal instability in the tax framework product of the aforementioned conflicts. Hence, the implementation of methods or tools that give rise to this bad reputation are necessary. The investment contract, for example, for the effects of the fall in the balance of payments during the period of time in which the contract became the main legal security tool for the investor, the position in the same was determined, as more given in the colloquial field, rules of the game between State and investor, especially the characteristics of the tributary character. The tributary The tax is the place where an investment is needed for the time to identify the ideal territorial area to invest their resources, for that reason the State is obliged to guarantee it. In this context, the objective of the research work is to analyze the tax stability in investment contracts in international law, through doctrinal study, the methodology of comparative law, the regulatory review of the different readable bodies in the present matter such as the Code Organic Production, Commerce and Investments (COPCI); the Law of Economic Reactivation, Strengthening Dollarization and Modernization of Financial Management; the Organic Law of Incentives for Public-Private Partnerships and Foreign Investment, to demonstrate the positive impact of Tax Stability.