Análisis del impacto fiscal en la distribución de dividendos a sus beneficiarios de las sociedades ecuatorianas con capital extranjero.

Abstract

This titling work serves to know the tax treatment applicable to the distribution of dividends over time from 2004 until its current application, with the last reform published in 2019, the Organic Law of Tax Simplification and Progressivity, determining the fiscal impact of the tax reforms applied to dividends of Ecuadorian companies with foreign capital, distributed by approval of the General Meeting of Shareholders. Showing at the same time under the same scenario of partnership a company with foreign capital, the tax application on dividends in the neighbor countries of the Andean Region of Colombia and Peru. Determining the calculation of source retention, the application of tax credit and the application of the Double Taxation Agreement with the Andean Community (CAN). Comparing the different scenarios determines the tax burden and the effective tax rate of each country identifying the most favorable for the foreign investor. In addition, the study was conducted under the qualitative approach, which was used as a research tool in-depth interviews which were conducted to tax consultants, for their extensive knowledge of the tax reforms that have occurred in the country, in addition to the design The investigation is observational, retrospective and transversal, as it is an investigation that the investigator does not intervene, which is based on the transitory fiscal effects of the data that were taken in a given period. The type of investigation is causal, since it allows to interpret the causes and the effects that cause the various tax reforms of Ecuador towards direct investments.