Los acuerdos de doble imposición en la inversión extranjera directa en el comercio internacional.

Abstract

This research addresses the impact of double taxation agreements (DTAs) on attracting international investment or foreign direct investment (FDI). The main objective is to analyze the agreements that Ecuador maintains with other countries. For this purpose, several developing countries in Latin America and the Caribbean were selected and their geographic distribution and sectoral activity were considered. The sample includes Peru, Colombia, Chile, Mexico and Uruguay. A methodological method was applied that combines qualitative and quantitative analysis, with the aim of identifying the impacts of DTAs on FDI taking into account variables such as effective tax rate (EIT), profit volatility, return on assets (ROA), return on equity (ROE), dividend yield, debt to equity, balance sheet, leverage and current liquidity. In addition, interviews were conducted with experts in the fields of international taxation and legal representatives of multinational companies from different economic sectors, to determine relevant aspects and, based on the results of the research, conclusions and recommendations were provided for international best practices in the matter in the preparation of these agreements.