The Ecuador Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC22-00000056, which establishes new rules for the automatic application of treaty benefits with effect from 29 December 2022. The new rules provide that prior to the application of the regime (treaty benefits) provided for in a tax treaty, the respective withholding agent must verify that the recipient of the income resides in the other Contracting State. This is without prejudice to compliance with the additio…