The tax power in International Tax Law

Abstract

It is of the utmost importance to address issues about international tax law and more at present where Ecuador is going through difficult times in the economic field and it is necessary to encourage commercial relations in the commercial spectrum in order to revive the economy. Through this essay it is intended to address the most important issues regarding taxation in the international sphere. In this contribution, the power to create taxes that the states have was approached in the first place, the reality of this faculty in the international field, with the help of doctrinal criteria, this figure was defined, then try to establish what is its development in the economic relations that are carried out internationally. The main limits to this power were enunciated in a second moment, and reference was also made to the main criteria of attribution of tax power that are used in the international sphere. Finally, in a brief way the tendency of attribution of this faculty that is recommended in the different models of existing agreements is pointed out, in attention to the own characteristics of each model; All this allowed us to emphasize the importance of the tax power in international trade and it was possible to contribute with the conclusions reached after the development of this effort. For this, there was the assistance of doctrinal contributions, internal regulations and the comments expressed in the models of international conventions. These instruments served as the basic bibliographic source of this work.