Convenios internacionales entre Francia y Ecuaire S.A. (Ecuador) para evitar la doble tributación
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación, “Convenios Internacionales entre Francia y Ecuaire S.A.
(Ecuador) para evitar la doble tributación.”, presenta una problemática de una empresa que no
están realizando los procesos adecuado contable de las facturas del exterior por servicios,
generando como consecuencia retenciones asumidas, que son canceladas a la entidad tributaria.
Esto refleja una disminución en los flujos de efectivos de la compañía. Por otra parte la empresa
Ecuaire no exige al proveedor del exterior la residencia fiscal para que el gasto sea deducible. Se
procedió hacer entrevista con expertos al tema de Fiscalidad Internacional, para poder realizar
una guía que les permita la empresa Ecuaire corregir su falencia. También se analizó e interpreto
el “Convenio el Convenio entre el gobierno de la república del Ecuador y el gobierno de la
republica de Francia para evitar la doble imposición y prevenir la evasión fiscal en materia de
Impuesto a la Renta” con un especialista en la materia que trabaja en el SRI. Para brindar esta
forma una seguridad en el manejo de las facturas del exterior que se presente a futuro.
The present research work, "International Agreements between France and Ecuaire S.A. (Ecuador) to avoid double taxation. “ Presents a problem of a company that is not performing the proper accounting processes of the invoices from abroad for services, generating as a consequence withheld taxes, which are paid to the tax entity. This reflects a decrease in the cash flows of the company. On the other hand, the company Ecuaire does not demand from the foreign supplier the tax residence so that the expense is deductible. We proceeded to interview experts with the subject of International Taxation, to be able to carry out a guide that allows the company Ecuaire to correct its failure. The "Agreement between the Government of the Republic of Ecuador and the Government of the Republic of France to avoid double taxation and prevent tax evasion in terms of Income Tax" was also analyzed and interpreted with a specialist in the matter. who works in the SRI. To provide this form a security in the handling of the invoices of the exterior that appears in the future.
The present research work, "International Agreements between France and Ecuaire S.A. (Ecuador) to avoid double taxation. “ Presents a problem of a company that is not performing the proper accounting processes of the invoices from abroad for services, generating as a consequence withheld taxes, which are paid to the tax entity. This reflects a decrease in the cash flows of the company. On the other hand, the company Ecuaire does not demand from the foreign supplier the tax residence so that the expense is deductible. We proceeded to interview experts with the subject of International Taxation, to be able to carry out a guide that allows the company Ecuaire to correct its failure. The "Agreement between the Government of the Republic of Ecuador and the Government of the Republic of France to avoid double taxation and prevent tax evasion in terms of Income Tax" was also analyzed and interpreted with a specialist in the matter. who works in the SRI. To provide this form a security in the handling of the invoices of the exterior that appears in the future.
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Palabras clave
CONVENIOS INTERNACIONALES, TRIBUTACION IMPOSICION