{"id":33636,"date":"2022-08-22T12:31:11","date_gmt":"2022-08-22T17:31:11","guid":{"rendered":"https:\/\/acl.com.ec\/?p=33636"},"modified":"2022-08-22T12:34:18","modified_gmt":"2022-08-22T17:34:18","slug":"convenio-de-intercambio-de-informacion-tributaria","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/convenio-de-intercambio-de-informacion-tributaria\/","title":{"rendered":"Convenio de intercambio de informaci\u00f3n tributaria entre Ecuador y Estados Unidos de Am\u00e9rica"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"33636\" class=\"elementor elementor-33636\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Convenio de intercambio de informaci\u00f3n tributaria entre Ecuador y Estados Unidos de Am\u00e9rica<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">El 14 de julio de 2022 la Asamblea Nacional aprob\u00f3 y ratific\u00f3 el acuerdo firmado el 7 de abril de 2021 entre el Gobierno de los Estados Unidos de Am\u00e9rica y el Gobierno de la Rep\u00fablica del Ecuador para el intercambio de informaci\u00f3n en materia tributar\u00eda. A continuaci\u00f3n, los puntos m\u00e1s relevantes:<\/span><\/p><p><strong>Objeto<\/strong><\/p><ul><li><span style=\"font-weight: 400;\"> El Acuerdo se celebra para brindar asistencia a trav\u00e9s del intercambio de informaci\u00f3n que pueda ser relevante para la administraci\u00f3n y aplicaci\u00f3n de las leyes fiscales locales, as\u00ed como para la identificaci\u00f3n, liquidaci\u00f3n y recaudaci\u00f3n de impuestos.<\/span><\/li><\/ul><p><strong>Impuestos comprendidos<\/strong><\/p><ul><li><span style=\"font-weight: 400;\"> Estados Unidos de Am\u00e9rica. &#8211; todos los impuestos federales;<\/span><\/li><li><span style=\"font-weight: 400;\"> Ecuador. &#8211; Impuestos administrados por el Servicio de Rentas Internas (SRI)<\/span><\/li><\/ul><p><strong>Procedimiento<\/strong><\/p><ul><li><span style=\"font-weight: 400;\"> Previo requerimiento: La informaci\u00f3n fiscal se intercambiar\u00e1 si la parte requerida necesita la informaci\u00f3n con fines fiscales o para investigar lo que puede constituir un delito.<\/span><\/li><li><span style=\"font-weight: 400;\"> Intercambio autom\u00e1tico de informaci\u00f3n: Las autoridades pueden transmitir informaci\u00f3n autom\u00e1ticamente, indicando los elementos de informaci\u00f3n que se intercambiar\u00e1n y los procedimientos a utilizar.<\/span><\/li><li><span style=\"font-weight: 400;\"> Intercambio espont\u00e1neo de informaci\u00f3n: Las autoridades podr\u00e1n transmitir espont\u00e1neamente informaci\u00f3n que consideraren relevante a la Autoridad del otro pa\u00eds.<\/span><\/li><li><span style=\"font-weight: 400;\"> Procedimiento de asistencia mutua: Las autoridades competentes de las partes podr\u00e1n acordar compartir conocimientos t\u00e9cnicos, desarrollar nuevas t\u00e9cnicas de auditor\u00eda, identificar nuevas \u00e1reas de incumplimiento e investigar conjuntamente \u00e1reas de incumplimiento.<\/span><\/li><\/ul><p><strong>Aspectos relevantes del acuerdo<\/strong><\/p><ul><li><span style=\"font-weight: 400;\"> Las partes no estar\u00e1n obligadas a proporcionar informaci\u00f3n que no pueda obtenerse conforme las leyes del pa\u00eds.<\/span><\/li><li><span style=\"font-weight: 400;\"> La autoridad competente podr\u00e1 denegar la asistencia cuando la solicitud no se realice de conformidad al convenio<\/span><\/li><li><span style=\"font-weight: 400;\"> La asistencia podr\u00e1 ser denegada cuando el solicitante no utilice todos los medios disponibles en su territorio para obtener la informaci\u00f3n.<\/span><\/li><li><span style=\"font-weight: 400;\"> Las partes pueden rechazar una solicitud de informaci\u00f3n si la comunicaci\u00f3n es contraria al orden p\u00fablico.<\/span><\/li><li><span style=\"font-weight: 400;\"> Las solicitudes de informaci\u00f3n no ser\u00e1n denegadas debido a una disputa de reclamo fiscal sobre el origen de la solicitud.<\/span><\/li><li><span style=\"font-weight: 400;\"> No se rechaza la solicitud de informaci\u00f3n por haber vencido el plazo del requerido.<\/span><\/li><li><span style=\"font-weight: 400;\"> Las partes no est\u00e1n obligadas a proporcionar informaci\u00f3n que revele secretos comerciales, industriales, profesionales o de proceso.<\/span><\/li><\/ul><p><strong>Costos<\/strong><\/p><ul><li><span style=\"font-weight: 400;\"> Los costos ordinarios incurridos al proporcionar asistencia deber\u00e1n ser asumidos por la parte requerida y los costos extraordinarios incurridos al proporcionar asistencia ser\u00e1n asumidospor la parte requirente (a no ser que las autoridades competentes de las partes acuerden lo contrario).<\/span><\/li><\/ul><p><strong>Inspecciones <a href=\"https:\/\/acl.com.ec\/en\/amortizacion-de-perdidas-tributarias\/\">tributarias<\/a> en el extranjero<\/strong><\/p><ul><li><span style=\"font-weight: 400;\"> Las partes podr\u00e1n permitir entrar a su territorio al requirente e informaci\u00f3n, con el fin de entrevistarse con personas e inspeccionar documentos con el consentimiento por escrito de los interesados.<\/span><\/li><li><span style=\"font-weight: 400;\"> Un representante del organismo que solicita la informaci\u00f3n puede estar presente en el momento de la inspecci\u00f3n fiscal.<\/span><\/li><\/ul><p><b>FUENTE: <\/b><a href=\"https:\/\/ec.usembassy.gov\/es\/\" target=\"_blank\" rel=\"noopener\"><strong>Embajada y Cosulado de EEUU en Ecuador<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6f3a\" data-id=\"6aa6f3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<br \/>(+593) 99 734 9372<\/p><p>\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9be424 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a9be424\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div 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data-id=\"93245ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Convenio de intercambio de informaci\u00f3n tributaria entre Ecuador y Estados Unidos de Am\u00e9rica El 14 de julio de 2022 la Asamblea Nacional aprob\u00f3 y ratific\u00f3 el acuerdo firmado el 7 de abril de 2021 entre el Gobierno de los Estados Unidos de Am\u00e9rica y el Gobierno de la Rep\u00fablica del Ecuador para el intercambio de [&hellip;]<\/p>","protected":false},"author":4,"featured_media":33637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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