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Ecuador: Technical file for the Standardization of the Transfer Pricing Analysis

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In brief

Last November, the Internal Revenue Service (IRS) of Ecuador published a new version of the Technical File for the Standardization of the Transfer Pricing Analysis (Ficha Técnica), which incorporates changes to the content of the Comprehensive Transfer Pricing Report (IPT), and modifies some methodological elements. The criteria of the Ficha Técnica are applicable for the current taxable year 2023.

Please find here a summary in Spanish of the main aspects included in this technical file.

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Author

Gustavo Sanchez is a member of Baker McKenzie's Tax Practice Group in Bogota. He joined the Firm in 2004 and was responsible for the transfer pricing practice in Baker McKenzie's Caracas office, collaborating on local and regional consulting projects and transfer pricing compliance from 2004 to 2006. He has been awarded the Tlacaelel National Award for Economics Consulting, the Inter-American Award for Research on Social Security, and the Consuelo Maeyer Award in Economics Research. Gustavo is currently responsible for the transfer pricing practice in Colombia and the Andean Region.

Author

Anacary Gonzalez is an Economist in Baker McKenzie, Bogota office

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Alejandro Valencia is an Economist in Baker McKenzie, Bogota office

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