Ecuador has published Resolution No. NAC-DGERCGC20-00000067 of 12 November 2020, which amends Resolution No. NAC-DGERCGC18-00000433 on the automatic application of treaty benefits. The amendments include the addition of a transitional provision in light of the COVID-19 pandemic, providing that for a period of 18 months beginning 11 March 2020, withholding agents may automatically apply the benefits of a treaty even if they do not have the beneficiary's tax residence certificate (normally a s…