Desafíos de la residencia tributaria en Ecuador en la era de la economía digital

Abstract

CONDITION FOR PUBLICATION OF PROJECT. The digital economy brings with it the emergence of new concepts such as e-commerce, digital banking, as well as new ways of doing business, even without a permanent establishment (PE) or tax residence by multinational companies (MNCs) in the country where the transaction was made. This has generated a global challenge in traditional tax systems where principles such as territoriality are applied, in which MNCs, by not having a PE, do not pay taxes on their income in the territory of origin. The Organization for Economic Cooperation and Development (OECD) has been working to ensure equitable tax collection, first with BEPS actions and then with BEPS 2.0. This paper summarizes the actions proposed by the OECD as well as other alternatives taken by England, India and France. Through a matrix, they are compared with existing actions in Ecuadorian legislation and finally, improvements are proposed in the Tax Code and the Internal Tax Regime Law aimed at contributing to a fairer collection.