TP Consulting Ecuador  is pleased to invite you to our exclusive in-person event: “Transfer Pricing and Income Tax, Beyond the Tax Taboo . “

• Date:  Wednesday, February 26, 2025
• Schedule:  3:30 pm to 7:00 pm
• Location: TP Consulting Auditorium (Eloy Alfaro Avenue E6-24 and Francisco Andrade Marín Street, Carolina Milenium Building, 15th Floor)

Exhibitors:

• Enrique Díaz Tong | Founding Partner of TP Consulting
• Rodrigo Garcés Velalcázar | Partner TP Consulting Ecuador
• Galo Intriago Quintero | Partner at JPA International

Syllabus:

1. Transfer Pricing: Update and Main Considerations

Resolution NAC-DGERCGC24-00000020 (May 28, 2024): Application of Transfer Pricing Regulations

• Contents of the Annex on Related Party Transactions (AOPR) and the Comprehensive Transfer Pricing Report (IIPT).
• Stratification of taxpayers and its impact on compliance obligations.
• Penalties for non-compliance: Non-submission, incomplete or inaccurate submission, and late submission.

Circular NAC-DGECCGC25-0000002 (January 21, 2025): Application of the Tax Havens and Preferred Jurisdictions Regime

• Criteria for the application of the Tax Haven regime, Preferential Tax Regimes or Lower Tax Jurisdictions.

Other key aspects in Transfer Pricing

• Accuracy adjustments and their impact on tax returns.
• Tax determinations in Transfer Pricing:

  • SRI information requirements and their proper care.
  • Strategies for providing information during tax audits.

2. Temporary Security Contribution: Accounting Treatment and Applicable Regulations

• Legal basis.
• Accounting Treatment and Applicable Regulations.

3. Depreciation of Fixed Assets: Tax Changes

• New restrictions on deductibility.
• New Temporary Differences (2024).

4. Reforms to the Tax on the Exit of Foreign Currency (ISD)

New regulations and their impact on businesses

• Regulatory background and recent changes.
• New provisions and their application.
• Use of the ISD tax credit for Income Tax.
• Economic and fiscal effects on companies.

For more information, contact us at  [email protected] .