Espinosa Taipe, Danny Lenin, and Katherine Estefanía Hoyos Navas. 2019. “Fiscal Challenges Derived from Economy’s Globalization and the Aggressive Tax Planning: Has Ecuador Been Able to Face Them?”. USFQ Law Review 6 (1). Quito-Ecuador:57-76. https://doi.org/10.18272/lr.v6i1.1402.