Ecuador - New Transfer Pricing Regulations
- E. Díaz Tong; K. Arenas Alvarado
- International Transfer Pricing Journal, 2010 (Volume 17), No 3
- 16 April 2010
This article reviews the highlights of new Ecuadorean transfer pricing rules approved by a modification of the Internal Tax Law as published in the Official Gazette on 23 December 2009. Topics covered include an introduction to Ecuadorean transfer pricing rules; key aspects of the new rules; and transfer pricing audits.