On November 14, 2025, the Internal Revenue Service – SRI issued Resolution No. NAC-DGERCGC25-00000037, by which it modifies the list of tax havens, preferential tax regimes and lower taxation regimes or jurisdictions, contained in Resolution NAC-DGERCGC15-00000052, as amended. The following is a summary of its contents.
- The following State is excluded from the list of tax havens, preferential tax regimes and lower taxation regimes or jurisdictions:
- UNITED ARAB EMIRATES.
The Resolution will become effective as of its publication in the Official Gazette.
Quito D.M. / Guayaquil, November 2025
