The Social Sciences

Year: 2019
Volume: 14
Issue: 4
Page No. 207 - 211

The Double Taxation within Ecuador and its Legal Affections

Authors : Diego Marcelo Bonilla Morejon, Carlos Ivanoff Bucheli Espinoza and Delia Paulina Samaniego Quiguiri

References

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CIAT., 2007. Manual of control of international tax planning. Chartered Institute of Architectural Technologists (CIAT), London, UK.

Lopez Freyle, I., 1962. [Principles of Tax Law]. 2nd Edn., Ediciones Lerner, Bogota, Colombia, Pages: 806.

Marquez, R.E., 1999. [Legal Regime of Double International Taxation]. McGraw-Hill, New York, USA., (In Spanish).

Montano Galarza, C., 1999. [Ecuador and the Problems of International Double Taxation]. Simon Bolivar Andean University, Quito, Ecuador, Pages: 159 (In Spanish).

OECD., 2011. [Model Tax Convention on Income and on Equity: Abbreviated Version]. Institute for Fiscal Studies, Madrid, Spain, ISBN:9788480083331, Pages: 486 (In Spanish).

Rosembuj, T., 1998. International Taxation. Marcial Pons, Barcelona, Spain, Pages: 112.

Vallejo, J. and M. Gutierrez, 2001. The Agreements to Avoid Double Taxation: Analysis of its Advantages and Disadvantages. Institute of Fiscal Studies, Madrid, Spain,.

Vicchi, J.C., 1999. [Interpretation of agreements to avoid double taxation (In Spanish)]. Mag. Tax Criteria, 90: 199-199.

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