Efecto de los lineamientos de la OCDE respecto a la tributación de dividendos en el Ecuador.

Abstract

This article focuses on the tax treatment of dividend distribution contemplated in the Ecuadorian tax legal framework. The methodology applied is based on the qualitative approach with the documentary research modality, therefore, the recommendations of the Report of Action 2 of the BEPS model (Base Erosion and Profit Shifting) were compared and its application in Ecuadorian regulations. This article arises from the perception of the legal instability generated by the Ecuadorian tax regulations due to the constant modification of the treatment ofdividend income at the time of submitting it to taxation. For this article, data from the Tax Administration was analyzed, regarding items declared by taxpayers in the Income Tax Withholding Forms and Income Tax Form for fiscal years 2017, 2018, 2019 and 2020. by dividends, and the level of perception to experts in international taxation was evaluated, which allowed us to conclude that the Ecuadorian regulations have partially applied the secondary rules proposed by Action 2 of the BEPS model, due to the fact that its internal legislation maintains the criterion of source and residence or world income system.