Espinosa Taipe DL, Hoyos Navas KE. Fiscal Challenges Derived from Economy’s Globalization and the Aggressive Tax Planning: Has Ecuador Been Able to Face Them? USFQ Law Rev [Internet]. 2019 Aug. 12 [cited 2026 Sep. 7];6(1):57-76. Available from: https://revistas.usfq.edu.ec/index.php/lawreview/article/view/1402