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Ecuador - New Transfer Pricing Regulations

Country:
Ecuador
Author:
E. Díaz Tong; K. Arenas Alvarado
Issue:
International Transfer Pricing Journal, 2010 (Volume 17), No 3
Published:
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.
 
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