En in recent years, the world economy has been forced to evolve by various factors, such as the origins of the digital economy, the strengthening of international trade relations and the perennial search for capital investors to obtain higher returns. All of this has boosted international markets, which in one way or another has tax effects, and it is here that tax planning comes into play, which is merely a strategic scheme derived from the study and analysis of the tax advantages or benefits that a person could enjoy as a result of carrying out his commercial activities, taking into account his domicile, the type of activity he carries out, the company vehicle he uses, the company structure that forms, among other factors. However, many have tried to obtain unfair tax benefits, through misinterpretation of the law, loopholes, tax rulings, tax evasion and tax avoidance, as well as other mechanisms. The application of these schemes results in taxpayers paying little or no taxation, which affects tax administrations globally. Therefore, with this article we intend to carry out an analysis of the main challenges arising from aggressive tax planning and cases where taxpayers have gained millions of tax benefits from the implementation of such strategies. In addition, it will analyse what measures are being taken globally to combat aggressive tax planning, and finally focus on the application of these provisions at Ecuadorian level, accompanied by a brief study on national legislation aimed at limiting the excessive use of tax benefits.