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Ecuador Updates Guidance on Tax Havens and Preferential Tax Regimes

|Approved Changes|Ecuador
Ecuador

Ecuador's Internal Revenue Service (SRI) has issued Circular NAC-DGECCGC25-00000002 of 21 January 2025, which provides new guidelines on the identification of tax havens, preferential tax regimes, or jurisdictions with low taxation (together, tax havens). The identification of tax havens is important in relation to certain tax rules, including an increased corporate tax rate in certain cases w…

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