The impact of international trade agreements on the exercise of tax sovereignty of states

Abstract

Thanks to the globalization process, whose advantages lie in technological advances, information processing and communications, the diversification and growth of a market of goods and services in each state economy are obliged to interrelate has been promoted. Therefore, in order to efficiently face the possible inconveniences resulting from certain economic activities that, due to their magnitude, could exceed the territoriality and tax sovereignty of the intervening States, a vast conglomerate of legal instruments has been created that help to somehow mitigate the commercial conduct of the States. Thus, the purpose of this research is to make a conceptual and legal approximation of what the doctrine understands by tax sovereignty and International Trade Agreements, which will serve as an input to analyze the impact that International Trade Agreements have on the tax sovereignty of the States. Using for its development a qualitative methodological approach, in addition to methods such as analytical-synthetic and deductive; using doctrinal literature review techniques and analysis of certain jurisprudential precedents issued by the main trade forums of which Ecuador is a Member.