Abstract: In recent decades, society has been part of a process of internationalization in all areas of human activity, known as globalization which has highlighted a growing economic interdependence among all countries, so, the importance of conducting an analysis of the impact of double taxation in Ecuador and its legal effects that implies applying the Double Taxation Agreement (DTA) in tax collection. For this reason, the legal regulations on which International taxation in Ecuador is based have been reviewed as well as basic concepts of international, legal and economic double taxation, the causes of double taxation, tax evasion and taxation elusion. With this, it was possible to have a clearer idea about the legal part and what is the scope of the bilateral and multilateral agreements that Ecuador has. Subsequently, it has been revised by reviewing the methods that the domestic legislation of each country has established to avoid double taxation between states and making a later analysis of the agreements that Ecuador has with Spain, Chile, Canada and with the Andean Community (CAN). Finally, two examples have been presented in which it is clear what is the impact on the tax collection that Ecuador suffers in terms of withholding taxes for the DTA.
Diego Marcelo Bonilla Morejon, Carlos Ivanoff Bucheli Espinoza and Delia Paulina Samaniego Quiguiri, 2019. The Double Taxation within Ecuador and its Legal Affections. The Social Sciences, 14: 207-211.