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

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dc.contributor.authorManya Orellana, Marlon Vicente
dc.contributor.authorGonzález Rabanal, Miryam de la Concepción
dc.date.accessioned2024-05-20T11:23:11Z
dc.date.available2024-05-20T11:23:11Z
dc.date.issued2022
dc.description.abstractThis 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.en
dc.description.versionversión publicada
dc.identifier.urihttps://hdl.handle.net/20.500.14468/11861
dc.journal.issue2
dc.journal.titleJOTA Journal of Tax Administration
dc.journal.volume7
dc.language.isoen
dc.publisherUniversity of Exeter Business School
dc.relation.centerFacultad de Derecho
dc.relation.departmentEconomía Aplicada y Gestión Pública
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0
dc.subject.keywordsDividends
dc.subject.keywordsDouble Taxation Conventions (DTCs)
dc.subject.keywordsEconomic Double Taxation
dc.subject.keywordsBusiness Taxation
dc.titleThe International Economic Double Taxation of Dividens: Its handing in The Convention between Ecuador and Spain. Journal of Tax Administrationes
dc.typejournal articleen
dc.typeartículoes
dspace.entity.typePublication
relation.isAuthorOfPublicationbe0b4f75-3e87-4477-b18b-e9e52bb4316c
relation.isAuthorOfPublication.latestForDiscoverybe0b4f75-3e87-4477-b18b-e9e52bb4316c
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