{"id":14185,"date":"2025-06-24T12:09:16","date_gmt":"2025-06-24T17:09:16","guid":{"rendered":"https:\/\/bustamantefabara.com\/en\/?p=14185"},"modified":"2025-06-24T12:09:16","modified_gmt":"2025-06-24T17:09:16","slug":"exclusion-of-the-principality-of-andorra-from-the-list-of-jurisdictions-considered-tax-havens","status":"publish","type":"post","link":"https:\/\/bustamantefabara.com\/en\/exclusion-of-the-principality-of-andorra-from-the-list-of-jurisdictions-considered-tax-havens\/","title":{"rendered":"Exclusion of the Principality of Andorra from the List of Jurisdictions Considered Tax Havens"},"content":{"rendered":"\n<p>Date: June 17, 2025 | Supplement: Fourth Supplement of the Official Registry No. 61<\/p>\n\n\n\n<p>By Resolution No. NAC-DGECCGC25-00000013, issued on June 16, 2025, which amends Resolution No. NAC-DGERCGC15-00000052, establishing the list of tax havens and the applicable rules for the qualification of low-tax jurisdictions and preferential tax regimes, the Director General of the Internal Revenue Service, Mr. Dami\u00e1n Alberto Larco Guam\u00e1n, resolved:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To remove the Principality of Andorra from the list of tax havens set forth in Article 2 of Resolution NAC-DGERCGC15-00000052.<\/li>\n<\/ul>\n\n\n\n<p>As a result, payments made from Ecuador to this jurisdiction will no longer be subject to the increased 37% rate established in the Internal Tax Regime Law (LRTI) for operations with tax havens.<\/p>\n\n\n\n<p>As of the effective date of this resolution, such payments will be taxed at the general corporate income tax rate, equivalent to 25%.<\/p>\n\n\n\n<p>If your company maintains international operations or is evaluating new investment opportunities abroad, our legal-tax team is available to provide specialized and strategic advice in accordance with this regulatory change.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>For further information, please contact the following email addresses: <a href=\"mailto:dpino@bustamantefabara.com\">dpino@bustamantefabara.com<\/a> and <a href=\"mailto:cmedina@bustamantefabara.com\">cmedina@bustamantefabara.com<\/a>.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Prepared by: <\/strong>Dr. Diego Pino; and, Attorney Carolina Medina<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Date: June 17, 2025 | Supplement: Fourth Supplement of the Official Registry No. 61 By Resolution No. NAC-DGECCGC25-00000013, issued on June 16, 2025, which amends Resolution No. NAC-DGERCGC15-00000052, establishing the list of tax havens and the applicable rules for the qualification of low-tax jurisdictions and preferential tax regimes, the Director General of the Internal Revenue [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":14186,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-14185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bulletin"],"_links":{"self":[{"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/posts\/14185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/comments?post=14185"}],"version-history":[{"count":1,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/posts\/14185\/revisions"}],"predecessor-version":[{"id":14187,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/posts\/14185\/revisions\/14187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/media\/14186"}],"wp:attachment":[{"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/media?parent=14185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/categories?post=14185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/tags?post=14185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}