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Ecuador Sets Transfer Pricing Reporting Requirement Thresholds

|Approved Changes|Ecuador
Ecuador

The Ecuador tax administration has issued a resolution setting the related party transaction value thresholds for transfer pricing documentation reporting. The thresholds are as follows:

  • If the total amount of domestic and cross border related party transactions exceeds USD 3 million in a tax year, the taxpayer must file a transfer pricing informative return (annex) detailing the transactions,…

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