Ecuador Publishes Resolution on Withholding Tax Refunds

Ecuador published Resolution NAC-DGECCGC16-00000388 in the Official Gazette on 27 September 2016. The resolution sets out the procedure for obtaining a refund from the tax authority (SRI) for tax withheld in excess of the maximum rate provided in a tax treaty. The procedure follows the restriction placed on automatic treaty benefits in June, which requires withholding agents to apply domestic w…
Continue Reading