No. 26 (2020)

Publicación arbitrada del Colegio de Jurisprudencia de la Universidad San Francisco de Quito.
Fecha de Publicación: Diciembre 2020
Páginas: 250

DOI: https://doi.org/10.18272/iu.v26i26

Published: 2020-12-15

Full Issue

PDF (Español (España))

Dossier

Dossier"™s foreword: The current challenges of Tax Law

María Gracia Naranjo Ponce, María Bernarda Carpio Frixone

7
- PDF (Español (España))
Alexa, pay my taxes: tax challenges of the digital revolution

Sofia Larrea

9
Smart Contracts as an alternative for the modernization of tax collection in Ecuador

Eugenia Novoa Z., Cristina Escobar M., Maria José Cajas A, Ljubica Fuentes O.

19
The Exchange of Tax Information and Taxpayer Protection

Gabriela Rivadeneira Chacón

17
The patrimonial declaration in Ecuador: effects derived from partially complying with the duty to present it

Cristhian Carrera Lucio, Juan Gabriel Reyes Varea

9
The beneficial owner legal arrangement as a response to fraudulent anonymity

Andrés Pretelt Arango

13
Concepts of digital economy applied to international taxation

Yael Fierro Guillén

11
Income tax in the digital economy. What is the situation in Ecuador?

Jaime Pazmiño Jara

15
Nomophilactic Function of the Cassation and the Application of the Soft Law, in tax matters

Marco Albán Zambonino

15
Democracy, self-imposition and tax

Eddy De la Guerra Zúñiga

22

Miscelánea

Mens rea: objective indicators of responsibility in the criminal process

Vicente Vásconez Merelo

16
Covid-19 and Labor Law: Symptoms of a model in crisis

Victor Cabezas Albán

17
Fortuitous events and force majeure in times of pandemic

Luis Fernando Oramas Velasco

11
The The weakened fight against cartels in Ecuador: Faded presumptions, unreachable proofs, and impossible violations

Gustavo Andrés Villacreses Brito

26

Entrevistas

In the Americas, in general, there is a very clear turn towards anti-migrant policies Interview with Soledad Álvarez Velasco

José Gabriel Cornejo, Tamya Pinos Camacho

6

Reseñas

Tratado de Fiscalidad Internacional para el Ecuador

Darío Velástegui Enríquez

6

No. 26 (2020)

Full Issue

Dossier

Dossier"™s foreword: The current challenges of Tax Law

Alexa, pay my taxes: tax challenges of the digital revolution

Smart Contracts as an alternative for the modernization of tax collection in Ecuador

The Exchange of Tax Information and Taxpayer Protection

The patrimonial declaration in Ecuador: effects derived from partially complying with the duty to present it

The beneficial owner legal arrangement as a response to fraudulent anonymity

Concepts of digital economy applied to international taxation

Income tax in the digital economy. What is the situation in Ecuador?

Nomophilactic Function of the Cassation and the Application of the Soft Law, in tax matters

Democracy, self-imposition and tax

Miscelánea

Mens rea: objective indicators of responsibility in the criminal process

Covid-19 and Labor Law: Symptoms of a model in crisis

Fortuitous events and force majeure in times of pandemic

The The weakened fight against cartels in Ecuador: Faded presumptions, unreachable proofs, and impossible violations

Entrevistas

In the Americas, in general, there is a very clear turn towards anti-migrant policies Interview with Soledad Álvarez Velasco

Reseñas

Tratado de Fiscalidad Internacional para el Ecuador

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