References

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Borras, A., 1974. [Double Taxation: International Legal Problems]. Instituto de Estudios Fiscales, Madrid, Spain, Pages: 294 (In Spanish).

CIAT., 2007. Manual of control of international tax planning. Chartered Institute of Architectural Technologists (CIAT), London, UK.

Lopez Freyle, I., 1962. [Principles of Tax Law]. 2nd Edn., Ediciones Lerner, Bogota, Colombia, Pages: 806.

Marquez, R.E., 1999. [Legal Regime of Double International Taxation]. McGraw-Hill, New York, USA., (In Spanish).

Montano Galarza, C., 1999. [Ecuador and the Problems of International Double Taxation]. Simon Bolivar Andean University, Quito, Ecuador, Pages: 159 (In Spanish).

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