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In November 2023, the Internal Revenue Service 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, and modifies some methodological elements. The criteria of the Ficha Técnica are applicable for the current taxable year 2023.

On 27 September 2022, the Ibero-American Network for the Protection of Personal Data published the Guide for the Implementation of Standard Contractual Clauses for the International Transfer of Personal Data, which sets out certain aspects to be considered when making international transfers of personal data through the use of standard contractual clauses. The Guide includes non-binding guidance for those who make ITPD from member countries of the RIPD to non-adequate jurisdictions.

The COVID-19 pandemic has affected all countries in Latin America. Administrative measures that limit or restrict economic activity have been adopted in most countries. Only some activities or industries have been able to continue operating, while the rest of the companies are waiting for the restrictions to be lifted in…