No. 26 (2020) | Iuris Dictio

Issue description

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

Full Issue

PDF (Español (España))

María Gracia Naranjo Ponce, María Bernarda Carpio Frixone

Dossier"™s foreword: The current challenges of Tax Law
- PDF (Español (España))
Sofia Larrea

Alexa, pay my taxes: tax challenges of the digital revolution
Eugenia Novoa Z., Cristina Escobar M., Maria José Cajas A, Ljubica Fuentes O.

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

The Exchange of Tax Information and Taxpayer Protection
Cristhian Carrera Lucio, Juan Gabriel Reyes Varea

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

The beneficial owner legal arrangement as a response to fraudulent anonymity
Yael Fierro Guillén

Concepts of digital economy applied to international taxation
Jaime Pazmiño Jara

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

Nomophilactic Function of the Cassation and the Application of the Soft Law, in tax matters
Eddy De la Guerra Zúñiga

Democracy, self-imposition and tax

Vicente Vásconez Merelo

Mens rea: objective indicators of responsibility in the criminal process
Victor Cabezas Albán

Covid-19 and Labor Law: Symptoms of a model in crisis
Luis Fernando Oramas Velasco

Fortuitous events and force majeure in times of pandemic
Gustavo Andrés Villacreses Brito

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

José Gabriel Cornejo, Tamya Pinos Camacho

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

Darío Velástegui Enríquez

Tratado de Fiscalidad Internacional para el Ecuador

No. 26

Issue description

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