DT6401 - Double Taxation Relief Manual: Guidance by country: Ecuador: Admissible and inadmissible taxes

The following Ecuadorian taxes are 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

The following Ecuadorian taxes are inadmissible for unilateral relief:

• employers’ contributions to social security schemes which are a percentage of basic wages paid