Tratamiento de la deducibilidad del gasto generado por el ingreso amparado en el convenio para evitar la doble tributación del impuesto a la renta en el Ecuador.

Abstract

The Agreement to avoid double taxation of income tax in Ecuador is in the interest of both the State and the taxpayers in general, for transactions between the contracting countries, where the procedures to follow when registering income and expenses that are made. It is the responsibility of the legislators in the country to draw up the appropriate laws that allow commercial and service management in the deductions of expenses that are made in the other country based on an agreement that allows the solvency of the organization to prevail. The objective of this study is to recognize the main incidences that exist in income and expenses, when the agreements are applied to prevent double taxation between countries immersed in continuous negotiations, which through analysis and verification in the tax management of international operations issued for Economic Cooperation and Development (OECD), promote legal security for taxpayers in both countries, fighting tax fraud and tax evasion. The methodology is qualitative, in relation to double taxation, it is a non-experimental investigation with theoretical and legal methods.Experts on the subject state that the supremacy of laws in the context of the Constitution in the contracting countries prevails and as well as their autonomy However, when applying local legislation, it is proposed to carry out a more efficient control by applying information and communication technology as a substantial element of comparison and breakdown of real values in the deduction and payment of tax, respecting the clause of the Information Exchange agreement, so that the income and expenses to be deducted are effective and there is no harm to the State.