Double tax treaties and transfer pricing in Ecuador
June 05, 2008
Alexis Carrera Reyes, of Ernst & Young in Quito, reveals key moves being taken in Ecuador to end treaty shopping
Recent significant changes on tax law regulation in Ecuador are bringing a breakthrough in a country where double taxation treaties were usually a lesser issue in taxes. With barely 13 signed treaties, including between them agreements with countries maintaining marginal amounts of mutual transactions, and considering that in recent years no new treaties have been signed nor reviewed, the position traditionally taken by the administration could be understood as the fear of opening the way for treaty shopping implementations.
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