Ecuador approves resolution providing temporary tax treaty application relief

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December 2020

Overview

The Ecuadorian Tax Authorities issued a Resolution during November 2020 providing temporary relief with respect to certain tax treaty requirements established in a previous resolution from 2018. 

The takeaway

The temporary relief of the obligation to provide an advance tax residence certificate to Ecuadorian withholding agents should ease access to treaty benefits in Ecuador for foreign investors that are experiencing delays or difficulties in obtaining a tax residence certificate under the current circumstances.

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Bernard Moens

US Inbound International Tax Services Leader, PwC US

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