On 14 December 2017, Ecuador's National Assembly approved the pending income tax treaty with Russia. The treaty, signed 14 November 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Ecuador income tax and property tax, and covers Russian tax on profits of organizations and tax on income of individuals.
Residence
If a company is considered resident in both Contracting States, the competent authorities of both States will determine its residence for…