Ecuador issued Resolution No. NAC-DGERCGC15-00003236 on 8 January 2016, which sets out the requirements for the filing of a shareholders annex form. This annex is in connection with Ecuador's increased tax rate for companies that have shareholders resident in tax havens or low-tax jurisdictions. The increased rate was approved in December 2014, and applies from the 1 January 2015 ({News-2015-01-13/A/5- previous coverage}).
Annex Information Requirements
The shareholders annex must generall…