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Ecuador Publishes Resolution on Withholding Tax on the Alienation of Shares Listed on the Ecuador Stock Exchange

|Approved Changes|Ecuador
Ecuador

The Ecuador Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC17-00000440, which amends the taxation of gains from the alienation of shares listed on the Ecuador stock exchange. The Resolution provides that for resident companies, gains from the alienation of listed shares are subject to a withholding tax of 0.2%, while for resident individuals, tax is to be withheld at th…

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