Convenios de asistencia internacional : aplicabilidad y control tributario en Ecuador.

Abstract

It is been analyzed the applicability and internal control that Ecuador performs about the international agreements signed in tax matters, whose purpose is focused on the collection of taxes abroad and the exchange of information. For this matter, a vast analysis has been made, both on the substance and on the process of approval of these agreements, under ecuadorian law; on the competent entities that develop internal regulations on the content of these agreements and on the diference between the international agreements and the information exchange clauses. Ecuador has developed regulations and legal precedents for the approval process of these type of agreements, as well as has granted the faculty to some public entities such as the Servicio de Rentas Internas and the Superintendencia de Bancos, to develop internal regulations about the subjetc of our analysis, with the objective that these can be correctly applied. These regulations are the result of the participation of our country in several international organisms around the world, which mantain the same objective: not to allow tax evasion by theris taxpayers.