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Recent Submissions

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UTILIDADES DE LOS TRABAJADORES: CONFLICTO ENTRE NORMAS TRIBUTARIAS Y LABORALES EN ECUADOR
(2025-12) RON CAMPOVERDE JORGE LUIS
Profits received by private sector workers in Ecuador are a social benefit recognized in the Labor Code, which expressly stipulates that they are not considered income nor subject to any taxation. However, given that the Internal Tax Regime Law does not mention them as such, the Internal Revenue Service taxes them as income within the income tax framework. This article therefore aims to resolve the conflict between Article 108 of the Labor Code and Article 2 of the Internal Tax Regime Law regarding the legal nature of profits received by workers and their tax implications. Through a qualitative approach and using documentary review and legal exegesis methods, it was concluded, in summary, that the conflict should be resolved in favor of considering the profits received by workers as a tax exemption based on the principle of equity, which also warrants a specific regulatory reform.
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DERECHO ALIMENTICIO DE PERSONAS CON DISCAPACIDAD FRENTE A LA RESOLUCIÓN 12-2025 DE CORTE NACIONAL
(2025-06) ROMERO MONGE CARLOS ABRAHAN
The general objective of this study was to analyze Resolution 12-2025 regarding alimony rights, as it establishes clear requirements for the defendant, but lacks fixed regulations for the plaintiff when requesting alimony when the plaintiff has a disability. A mix approach was used, employing analytical methods and using bibliographic references such as articles, journals, and legal documents. And quantitative methods like the questionnaire. Furthermore, the regulatory inequality among alimony recipients can be observed.
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ANÁLISIS DE LA REGULACIÓN INTERNA DEL SISTEMA PENITENCIARIO A LA LUZ DEL DERECHO A LA DEFENSA.
(2026-07) CHRISTIAN JAVIER NAVAS SARANGO; JOSE CRISTHIAN CASTRO VELASTEGUI
This paper analyzes the constitutional, legal and conventional scope of regulatory provisions applied in Ecuadorian penitentiary centers that restrict defense attorneys’ access to persons deprived of liberty. The study recognizes the right to defense as an essential guarantee of due process, requiring free, timely, continuous and confidential communication between legal counsel and the represented person. Within Ecuador’s National Social Rehabilitation System administered by SNAI, internal procedures aim to ensure institutional order and security; however, certain administrative measures concerning attorney access control, visiting schedules, prior authorizations and limitations on legal meetings have raised questions regarding their compatibility with constitutional and human rights standards. The research applies a qualitative legal methodology based on normative, doctrinal and jurisprudential analysis, examining the Constitution of Ecuador, criminal legislation, the National
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EL CIBERACOSO SEXUAL INFANTIL MEDIANTE IMÁGENES GENERADAS POR LA INTELIGENCIA ARTIFICIAL: VACÍO PENAL Y DESAFIOS JURÍDICOS EN EL ECUADOR
(2025-05) AGUIRRE MORÁN ROSÁNGELA BERENISSE
This research paper aims to demonstrate the existence of a legal vacuum in the Ecuadorian legal system regarding the sanction of sexual harassment against children and adolescents through the use of artificial intelligence. The analysis is approached from a historical and legal perspective in order to highlight the seriousness and scope of the problem under investigation. The main hypothesis is that audiovisual content generated by artificial intelligence must be regulated to ensure its proper use. Given the wide accessibility of these tools to anyone with an electronic device, it is alarming how easily sexually explicit material involving minors can be created. These technologies are designed to follow user instructions without evaluating the legality or purpose of the content being generated, posing serious risks to the rights of children and adolescents in digital environments.