On 13 December 2016, Ecuador and Italy signed an amending protocol to update the existing DTA of 1984 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Related Posts
Ecuador to impose 100% tariffs on Colombian imports amid border security dispute
Ecuador has announced that it will increase customs duties on imports from Colombia to 100% from 50%, effective 1 May, escalating a series of tariff measures linked to border security and drug trafficking concerns. The Ministry of Production said
Read MoreItaly: Revenue Agency sets filing procedures for global minimum tax return
The Italian Revenue Agency has issued an Order (Provision), on 8 April 2026, approving the technical specifications for the electronic filing of the annual global minimum tax return, covering top-up tax obligations under the Income Inclusion Rule
Read MoreItaly boosts tax credits for energy-efficient investments, offers relief for rising fuel costs
The Italian government has published Legislative Decree No. 42/2026 in the Official Journal (General Series No. 78) on 3 April 2026, introducing urgent fiscal measures to support businesses and agriculture amid rising energy costs. This decree
Read MoreEcuador confirms VAT rules for processed foods
Ecuador’s Internal Revenue Service (SRI) has clarified that only foods in their natural state are eligible for the 0% VAT rate. Any food that has been processed, prepared, or transformed is subject to the standard 15% VAT. This includes fruit
Read MoreItaly clarifies R&D tax credit repayment rules under new patent box regime
The Italian Revenue Agency has issued guidance on 3 April 2026, clarifying how small and medium-sized enterprises must handle R&D tax credit repayments when switching to the new patent box incentive scheme. In Response Number 102/2026, the
Read MoreEcuador rejects OECD Pillar One Amount B safe harbour in new SRI circular
Ecuador’s Internal Revenue Service (SRI) has clarified that the OECD’s Pillar One – Amount B framework has not been adopted in the country, reaffirming that taxpayers must continue to apply existing domestic transfer pricing rules to routine
Read More