DT6400 - Double Taxation Relief Manual: Guidance by country: Ecuador
Title: Convention between the government of the United Kingdom of Great Britain and Northern Ireland and the government of the Republic of Ecuador for the elimination of the double taxation with respect to taxes on income and on capital gains and the prevention of tax evasion and avoidance
Signed: 7 August 2024
Statutory Instrument number: SI 2024 No. 1365
Entered into force: 19 December 2024
Has effect:
- in Ecuador from 1 January 2025 in respect of taxes on income
- in the UK, in respect of taxes withheld at source, from 1 January 2025, in respect of income tax and capital gains tax, from 6 April 2025; in respect of corporation tax, from 1 April 2025
The text of the convention currently in force can be found at the following link: