Ecuador's Constitutional Court issued its decision on 28 October 2022 in response to several different challenges to the Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic. While the Court has upheld most of the law, certain measures were found to be unconstitutional. One of the main measures is the new simplified tax regime (RIMPE), which provides progressive rates on gross income and replaces the existing simplified regime (RISE) and the micro-enterprise reg…