Ecuador's Internal Revenue Service (SRI) has issued Resolution NAC-DGERCGC23-00000015, which amends Resolution NAC-DGERCGC22-00000046 concerning the reporting of information on final (ultimate) beneficiaries of legal entities and trusts (previous coverage). The amendments generally clarify the requirements through adjustments in the wording of various provisions. This includes adjustments to the transitional provision regarding the submission of the first annual report on final beneficiaries…