El convenio para evitar la doble imposición entre Ecuador y Perú y su incidencia en la tributación de la empresa “Livi Kall”

Abstract

In the context of economic globalization, international taxation has become essential for multinational corporations and States, especially in the face of the challenge of double taxation, which hinders economic growth and discourages foreign investment, which is why the agreements to avoid Double taxation emerge as crucial solutions, facilitating a clear fiscal framework for companies in various jurisdictions and in this study focuses on the effectiveness of DTAs between Ecuador and Peru, countries with close trade relations, to prevent double taxation and its impact on the tax burden of companies active in both territories. The research analyzes the nature, evolution and principles of DTAs, their interaction with national tax systems and their influence on investment decisions and business structures, through a methodological approach that combines qualitative and quantitative analyzes based on recent bibliographic sources and of high quality, we seek to understand how these agreements affect tax planning and address challenges such as abuse and tax evasion. This project is the contribution to the understanding of the advantages and limitations of DTAs as instruments to prevent double taxation and clarify their purpose in the tax planning of companies. It seeks to offer valuable perspectives for tax policy makers, international tax professionals and global companies, in order to promote equitable and efficient international taxation that benefits both taxpayers carrying out transactions outside their jurisdiction and States.