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Modification of reporting requirements on transfer pricing transactions

|Approved Changes|Ecuador
Ecuador

On 24 January 2013, the Internal Revenue Service published Resolution NAC-DGERCGC13-00011, which modifies Resolution NAC-DGER2008-0464 on transfer pricing reporting requirements as follows:

-   Taxpayers must file a schedule of transactions with related parties when the amount of transactions between domestic and/or foreign relat…

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