Ecuador published Resolution NAC-DGECCGC16-00000388 in the Official Gazette on 27 September 2016. The resolution sets out the procedure for obtaining a refund from the tax authority (SRI) for tax withheld in excess of the maximum rate provided in a tax treaty. The procedure follows the restriction placed on automatic treaty benefits in June, which requires withholding agents to apply domestic withholding rate on payments in excess of USD 223,400 per non-resident per year ({News-2016-07-05/A/2…