Aplicación de los beneficios convencionales previstos en el Convenio para Evitar la Doble Imposición entre Ecuador y Uruguay y su incidencia en los costos tributarios de las operaciones de importación y exportación

Abstract

Abstract: This research is based on the premise that international double taxation increases the tax burden, distorts economic neutrality, and reduces the competitiveness of foreign trade operators. Adopting a legal-tax perspective with a descriptive and analytical scope, the study draws upon a review of regulations, specialized legal doctrine, and case simulations involving interest, royalties, and dividends. The results demonstrate that the timely and adequate substantiation of tax residence is a crucial requirement for accessing treaty benefits applicable to cross-border transactions. Furthermore, the findings reveal that documentary and administrative hurdles limit the utilization of these benefits and generate avoidable tax and operational costs for importers and exporters. The study concludes that the effectiveness of a treaty depends not merely on its formal existence but also on the implementation of practical mechanisms that facilitate its application, strengthen legal certainty, and allow for the reduction of unnecessary tax burdens. Consequently, the study highlights the need to optimize tax residence substantiation procedures to enhance tax efficiency, foster business competitiveness, and promote predictable economic decision-making within the framework of international trade.