On 18 August 2015, Ecuador published Resolution No. NAC-DGERCGC15-00000564 in the Official Gazette. The Resolution entered into force the day after it was published and introduces a new requirement for taxpayers to submit an annual report (annex) concerning profits, dividends distributed and dividends received during the reporting period (calendar year ending 31 December). The reporting requirement applies for resident companies, and branches and permanent establishments in Ecuador of non-res…