The International Economic Double Taxation of Dividens: Its handing in The Convention between Ecuador and Spain. Journal of Tax Administration

Manya Orellana, Marlon Vicente y González Rabanal, Miryam de la Concepción . (2022) The International Economic Double Taxation of Dividens: Its handing in The Convention between Ecuador and Spain. Journal of Tax Administration. JOTA Journal of Tax Administration

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Título The International Economic Double Taxation of Dividens: Its handing in The Convention between Ecuador and Spain. Journal of Tax Administration
Autor(es) Manya Orellana, Marlon Vicente
González Rabanal, Miryam de la Concepción
Materia(s) Economía
Abstract This article analyzes the effects of the international economic double taxation of dividends. For this purpose, a conceptual distinction is made between legal and economic double taxation. The term “dividends” is defined and possible tactics that could be adopted when drafting double taxation agreements in order to resolve any potential issues, with specific reference to the case of Ecuador, are discussed. It was necessary to conduct a thorough review of the doctrine and a comprehensive analysis of possible methods by which international economic double taxation could be avoided or corrected. The paper includes a study of the 1993 double taxation agreement between Ecuador and Spain, and a simulation exercise in which the effects of the agreement’s application are determined. We find that that the existence of international economic double taxation affects businesses’ management policies, indebtedness, and location decisions, as they often look to invest in jurisdictions with lower levels of taxation. Moreover, it affects the evolution of foreign investments and, therefore, the development capacity of countries, especially the least developed ones.
Palabras clave Dividends
Double Taxation Conventions (DTCs)
Economic Double Taxation
Business Taxation
Editor(es) University of Exeter Business School
Fecha 2022
Formato application/pdf
Identificador bibliuned:DptoEAyGP-FDER-Articulos-Mcgonzalez-0004
http://e-spacio.uned.es/fez/view/bibliuned:DptoEAyGP-FDER-Articulos-Mcgonzalez-0004
http://jota.website/index.php/JoTA/article/view/299
Nombre de la revista JOTA Journal of Tax Administration
Número de Volumen 7
Número de Issue 2
Página inicial 105 - 123
Página final 105 - 123
Publicado en la Revista JOTA Journal of Tax Administration
Idioma eng
Versión de la publicación publishedVersion
Tipo de recurso Article
Derechos de acceso y licencia http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
Tipo de acceso Acceso abierto
Notas adicionales La versión registrada de este artículo, publicado por primera vez en JOTA Journal of Tax Administration (2022) 7-2, p. 105 - 123, está disponible en línea en el sitio web del editor: University of Exeter Business School http://jota.website/index.php/JoTA/article/view/299
Notas adicionales The registered version of this article, first published in JOTA Journal of Tax Administration (2022) 7-2, p. 105 – 123, is available online at the publisher's website: University of Exeter Business School http://jota.website/index.php/JoTA/article/view/299

 
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Creado: Wed, 06 Mar 2024, 23:08:34 CET