Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC23-00000025 of 13 September 2023, which amends Resolution No. NAC-DGERCGC15-00000455 and Resolution No. NAC-DGERCGC16-00000532 in regard to the transfer pricing annex on related party operations (transactions) and the comprehensive transfer pricing report. Most of the amendments are made to Resolution No. NAC-DGERCGC15-00000455, including the amendment of the scope of taxpayers subject to the transfer pricing an…