{"id":3362,"date":"2024-01-16T09:37:59","date_gmt":"2024-01-16T14:37:59","guid":{"rendered":"https:\/\/bustamantefabara.com\/en\/?page_id=3362"},"modified":"2024-04-04T23:02:53","modified_gmt":"2024-04-05T04:02:53","slug":"tax","status":"publish","type":"page","link":"https:\/\/bustamantefabara.com\/en\/practice-areas\/tax\/","title":{"rendered":"Tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3362\" class=\"elementor elementor-3362\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-82cf808 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"82cf808\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9fdfaa\" data-id=\"e9fdfaa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d77648 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2d77648\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6db17d5 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"6db17d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bustamantefabara.com\/en\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bustamantefabara.com\/en\/?page_id=166\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Areas of practice<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-e7360dc e-flex e-con-boxed e-con e-parent\" data-id=\"e7360dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-63619ce e-con-full e-flex e-con e-child\" data-id=\"63619ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-601852b elementor-widget elementor-widget-image\" data-id=\"601852b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" 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d=\"m8.8,12.29V2.15c0-.91.74-1.65,1.65-1.65h16.77l7.84,8.04v14.41\"><\/path><line class=\"cls-1\" x1=\"26.46\" y1=\"34.8\" x2=\"18.45\" y2=\"34.8\"><\/line><path class=\"cls-1\" d=\"m27.23.51v6.06c0,1.08.87,1.95,1.95,1.95h5.86\"><\/path><line class=\"cls-1\" x1=\"13.66\" y1=\"8.52\" x2=\"22.1\" y2=\"8.52\"><\/line><line class=\"cls-1\" x1=\"21.93\" y1=\"15.27\" x2=\"30.36\" y2=\"15.27\"><\/line><line class=\"cls-1\" x1=\"24.61\" y1=\"21.76\" x2=\"30.36\" y2=\"21.76\"><\/line><line class=\"cls-1\" x1=\"24.61\" y1=\"28.26\" x2=\"30.36\" y2=\"28.26\"><\/line><line class=\"cls-1\" x1=\"12.89\" y1=\"22.6\" x2=\"6.82\" y2=\"28.66\"><\/line><path class=\"cls-2\" d=\"m7.25,24.33c1.61,0,1.61-2.5,0-2.5s-1.61,2.5,0,2.5h0Z\"><\/path><path class=\"cls-2\" d=\"m12.65,29.67c1.61,0,1.61-2.5,0-2.5s-1.61,2.5,0,2.5h0Z\"><\/path><\/g><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5642333 elementor-widget elementor-widget-heading\" data-id=\"5642333\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-004085a e-flex e-con-boxed e-con e-child\" data-id=\"004085a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-346d2ed e-con-full e-flex e-con e-child\" data-id=\"346d2ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-045087b elementor-widget elementor-widget-text-editor\" data-id=\"045087b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The legal practice of the tax area has merged with the accounting and financial practice to offer our clients comprehensive advice.<br \/>The professionals that make up the tax area are lawyers specialized in tax and business law; financial accountants with expertise in accounting, international financial reporting standards (IFRS) and transfer pricing, who together provide the following integrated services:<\/p><p><strong>Legal Counseling:<\/strong><\/p><ul><li>Local and international tax consulting from a legal, accounting and financial point of view.<\/li><li>Application of International Financial Reporting Standards (IFRS).<\/li><li>Advice on the application of double taxation treaties, applied to corporate restructurings.<\/li><li>Tax structuring of tax treatment and incentives in processes of company creation, new investments, mergers, spin-offs.<\/li><li>Advice in the determination of tax burdens in processes of disposals of shares.<\/li><li>Tax planning in application of tax regulations, generating more efficient corporate structures and minimizing risks.<\/li><li>Tax advice on the interpretation and application of the Transfer Pricing system.<\/li><li>Advice to determine tax risks for the use of offshore companies.<\/li><li>Advice on the management of inheritance by cause of death from the tax point of view.<\/li><li>Review of transfer pricing reports and annexes.<\/li><li>Registration of external credits, interests and payments before the Central Bank of Ecuador.<\/li><li>Tax advice for natural persons (personal and family).<\/li><li>Customs and foreign trade advice.<\/li><li>Review and verification of tax compliance.<\/li><li>Preparation of accounting and tax reconciliations.<\/li><li>Preparation of tax returns and annexes.<\/li><li>Preparation of patrimonial statements.<\/li><li>Monthly review of financial statements.<\/li><li>Administrative and judicial impugnation area:<\/li><li>Reclamation of taxes paid unduly or in excess.<\/li><li>Claim before processes of tributary determination.<\/li><li>Judicial sponsorship in tax litigation.<\/li><li>Due Diligence in tax, accounting and financial areas.<\/li><li>Permanent tax updating courses.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ccf3956 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-child\" data-id=\"ccf3956\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77f4af8 elementor-widget elementor-widget-heading\" data-id=\"77f4af8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Areas of\npractice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5701768 elementor-widget elementor-widget-accordion\" data-id=\"5701768\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9121\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-9121\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\"><\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-9121\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-9121\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div 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Regulatory and Life Sciences<\/a><\/p><p><a href=\"https:\/\/bustamantefabara.com\/en\/?page_id=3367\">\u00b7 Insurance<\/a><\/p><p><a href=\"https:\/\/bustamantefabara.com\/en\/?page_id=3362\">\u00b7 Tax<\/a><\/p><p><a href=\"https:\/\/bustamantefabara.com\/en\/?page_id=3420\">\u00b7 Telecommunications<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0261223 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"0261223\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Meet our team<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d03e0a elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"1d03e0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53b8bd4 elementor-widget elementor-widget-shortcode\" data-id=\"53b8bd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div 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