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Home>Normativity

NORMATIVITY

Internal Tax Regimen Law
The articles no numbered after article 4 established relation criteria. The seccond section after article 15 stablished general criterias about transfer pricing regimen and the article no numbered after article 22 stablished the punishment for the mistakes, missings or non observance or the regimen.
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Rules for the aplication of the Internal Tax Regimen Law
The article  4 stablished vinculation criterias. The articles 84 to 91 details rules about methodology and others basics aspects.
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General Character Resolution No. NAC-DGER2008-464, published on April 25, 2008
Sets the range of operations to be obliged to the transfer pricing regime and the content of the transfer pricing report.
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Resolution No. NAC-DGERCGC09 -00286, published on April 17, 2009
Set the score of related parties transactions per year to apply to the transfer pricing regimen.
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Resolution No. NAC-DGER2008-0182 published on February 21, 2008 and reformed by the article 1 of the resolution NAC-DGERCG09-00704 published on October 30, 2009 and the article 1 of the resolution NAC-DGER2008-1343 from November 21, 2008.
The Government of the Republic of Ecuador establishes the official list of tax havens and, by the reforms, excludes the Republic of Uruguay as a tax haven.
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Circular NAC-DGECCGC11-00009 published in official register 461 on June 2, 2011.
Explains that the operations amount between the taxpayer and the tax administration is the accumulated operations amount of just a fiscal period. Also, it should be noted that in this amount must not be considered the accounting balances of assets and liabilities from operations of past fiscal periods.
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General Character resolution No. NAC-DGERCGC13 -00011 published on January 24, 2013.
Reform the score of related party transactions per year to apply to the transfer pricing regimen. Also, the transactions with domiciled related parties enter to the Transfer Pricing regimen.
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