La determinación y pago del impuesto a la renta de personas naturales y sociedades residentes o no en Ecuador, sobre dividendos y/o utilidades distribuidos por sociedades constituidas o establecidas en el país

This work comprises a brief analysis of the assumptions incorporated into the amendment of the Organic Internal Tax Regime Law and its Regulations in relation to the treatment that is to be given by individuals and legal entities, whether residing in Ecuador or not, to the assessment and payment of income tax on dividends and/or profits distributed to them according to their shares in the capital of companies incorporated or established in Ecuador. Furthermore, it makes a brief approach to the concept of double taxation, studying the way in which lawmakers have implemented legislation for the purpose of precluding tax avoidance and evasion.