OrbitaxEcuador Clarifies Exemption for Corporate Restructurings Where Beneficial Owners are Unchanged, Plus Return Requirements
|Approved Changes|Ecuador
The Ecuador Internal Revenue Service (SRI) issued Circular No. NAC-DGECCGC25-00000005 on 30 June 2025, which concerns the taxation of direct or indirect transfers of shares, participations, etc. in companies or permanent establishments in Ecuador. As part of the Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic approved in 2019, Ecuador introduced new rules for…
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