Developing a transfer pricing strucrture
October 08, 2007
Rosa María Gil and Diego González-Béndiksen of Baker & McKenzie explain how transfer pricing rules have developed in Ecuador since they were introduced more than two years ago
In late 2004 the Ecuadorean government approved the application of transfer pricing rules. Transfer pricing does not exist in Ecuador law; rather, the Ecuadorean transfer pricing provisions are incorporated under Executive Decree No 2430, published in the Registro Oficial on December 31 2004, amending the "Regulations for the Application of the Internal Tax Regime" (Reglamento para la Aplicación de la Ley de Régimen Tributario Interno-RALRTI), with effect as from the 2005 tax year.
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