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HMRC internal manual

Double Taxation Relief Manual

Ecuador: Admissible and inadmissible taxes

Admissible for unilateral relief

Income tax (impuesto a la renta), including the tax charged on 2 per cent of the value of goods shipped by international companies.

Tax on international transport companies charged on 2 per cent of gross receipts.


Employers’ contributions to social security schemes which are a percentage of basic wages paid.