The Ecuador Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC16-00000536, which was published in the Official Gazette on 10 January 2017. The resolution regulates the requirements for the submission of a shareholders annex form for 2017, which is in connection with Ecuador's increased tax rate for companies that have shareholders resident in tax havens or low-tax jurisdictions ({News-2016-11-11/A/2- previous coverage}).
The shareholders annex form must generally be submit…