The tax treaty between China and Ecuador entered into force March 6th 2014. The treaty was originally signed by the countries son January 21st 2013.

It is the first tax treaty between the two countries and provides for the following withholding rates:

• Dividends - 5%
• Interest - 10% / 0%
• Royalties - 10%

Interest payments will be exempt from withholding in the following cases:

• Payment to resident …