The Double Taxation Agreements (DTAs) signed and applicable are as follows:
Treaty for the avoidance of double taxation
Using treaties, the signatory States waive the right to tax certain income obtained and agree that only one of the States will have the power to tax or, in any case, that there will be shared taxation, i.e., that both States will collect part of the total tax payable by the taxpayer.
Double or multiple taxation occurs when two or more countries consider that they have the right to tax a certain income. In such cases, the same income may be taxed by more than one State.
In order to provide relief in cases of international double taxation, the States enter into treaties establishing rules applicable in each jurisdiction, as well as collaboration mechanisms between the Tax Administrations of such States in order to assist each other in applying the provisions of such treaties, among them, the exchange of tax information and assistance in tax collection.
ii. The Information Exchange Agreements signed and applicable are as follows:
Tax information exchange agreement with Ecuador
Tax information exchange agreement with the U.S.
The Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAC) includes the exchange of tax information, among other forms of assistance.
Text of the MAATM: Convention on Mutual Administrative Assistance in Tax Matters - CONVENTION - Convention on Mutual Administrative Assistance in Tax Matters
Legislative Resolution No. 30774 approving the MAAC: Legislative Resolution No. 30774
List of jurisdictions that have signed to MAATM: Jurisdictions participating in the Convention on Mutual Administrative Assistance in Tax Matters (MAAC)
Filings and reservations made by the jurisdictions to the signature of the MAAC: Full list - Treaty Office