Regulation

Internal Tax Regime Law

The unnumbered article after the article 4 establish the criteria to consider related companies. The second section after the articule 15 establisht the Transfer Pricing regimen in Ecuador, as well as the general criterias to apply the regimen. The article 22 establish the sanctions of the regime.

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Regulations for the Application of the Internal Tax Regime Law

The article 4 establish the retation criteria. The articles 84 to 91 detail the methodology, the comparable criteria, the techincal reference and other basics aspects of the Transfer Prcing regimen in Ecuador.

     Complete rule: Regulations for the Application of the Internal Tax Regime Law

Resolutions

Resolution NAC-DGERCGC15-00000455 (455-2015) published in 29-may.-2015
Establishes the transactions subject to the formal obligations in the Transfer Pricing regimen, thecnical aspects regarding the methodology and the contein of the Transfer Pricing Report or Local File.
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Resolution NAC-DGERCGC15-00000052 (52-2015) published in 03-feb.-2015 and amendmnt in 17-ago.-2017
The Goberment establishes the places and the characteristics in a tax regimen or transaction to consider it as tax heaven.
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Resolution NAC-DGERCGC14-00001048 (1048-14) published in 05-dic.-2014
Establishes the procedure to present the APA.
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Transfer Pricing Standarization Guidelines
Rules the content of the Transfer Pricing Report or Local File and the support documentation that tax payer must present yearly.
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