The Ecuador Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC17-00000335 of 22 June 2017, which sets out the requirements for a new annex on assets and liabilities of companies and permanent establishments in Ecuador. The annex must be submitted electronically by entities with foreign assets or liabilities in excess of USD 500,000, with an exemption for certain entities, including public entities, international organizations, and financial institutions. The annex should in…