On 27 May 2024, Ecuador's Internal Revenue Service (SRI) published an updated taxpayer guide on the technical sheet for the standardization of transfer pricing analysis.
The technical sheet establishes the form of presentation, content, calculation formulas, and analysis to be carried out in the comprehensive transfer pricing report. Particular areas covered by the guide include:
- Operations (transactions) not contemplated;
- Content of the Comprehensive Transfer Pricing Report;
- executive sum…