Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC23-00000031 of 18 October 2023 on the rules for the implementation of the automatic exchange of financial account information under the Common Reporting Standard (CRS) and the approval of the Non-Resident Financial Accounts Annex (CRS Annex). Resolution No. NAC-DGERCGC23-00000031 updates and replaces Resolution No. NAC-DGERCGC19-00000045 of 1 October 2019. Overall, the new Resolution provides more details on the…