Composición societaria en las compañías mercantiles constituidas en el Ecuador.

Abstract

By virtue of the Resolution in Official Gazette No.919 of December 28, 2017, issued by the Internal Revenue Service, which establishes the obligation to inform the corporate composition that is to deliver the nexus of shareholder composed of shareholder, partners, participants or beneficiaries are direct or indirect representative capital in order to mitigate the risks that arise within the mercantile companies incorporated in Ecuador In accordance with the legal mandate, the income tax rate will have to be collected within the corporate composition corresponding to tax havens or lower taxation regimes that companies have in the period and a 25% tariff will be applied on their basis. Taxable This information required by the Tax Authority, is for the purpose of knowing the effective beneficiaries of the mercantile companies to diminish the illicit activities that occur within the companies, such as tax fraud, discover possible unusual operations, asset laundering, among other types of crimes.