Our Tax practice specializes in providing technical and strategic tax advice. We advise local and international clients from the start of their operations in Ecuador, with the goal of mitigating risks, seeking tax efficiency, and ensuring compliance with their tax obligations.
Our team stands out for delivering innovative, tailored solutions for each case. We are particularly active in advising on complex transactions, application of international tax treaties, business restructurings and sales, tax assessments and claims before administrative authorities, and judicial appeals.
Our experience includes:
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- Ecuadorian Airline Representatives Association (ARLAE): We successfully represented ARLAE in an objective nullity action filed against the Presidency of the Republic. In the proceedings, we demonstrated the illegality of a regulatory reform that sought to impose income tax on presumed dividends.
- International leader in the freight transportation sector: We successfully represented the client in a tax assessment process conducted by the Ecuadorian Internal Revenue Service (SRI) regarding Value Added Tax (VAT). We proved that all freight services provided by the client were subject to a 0% VAT rate.
- Local leader in the plastic products manufacturing sector: We advised the client on entering into an investment agreement with the Ecuadorian State, through which the project obtained tax benefits.
- International leader in the engineering sector: We successfully represented the client in a criminal investigation for alleged tax fraud due to supposed discrepancies in income tax payments. The investigation was ultimately dismissed.
- Local leader in the food industry: We successfully represented the client in a tax assessment process by the SRI regarding Income Tax. We demonstrated the deductibility of costs and expenses, significantly reducing the amount payable.
- Sports betting companies: We advise the main international sports betting operators on the fulfillment of their tax obligations in Ecuador.
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- Tax advisory and planning for local and international operations. Analysis of complex transactions, including cross-border and intra-group dealings.
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- Tax advisory in M&A processes, including due diligence, and analysis of tax implications in restructuring transactions such as mergers, acquisitions, and spin-offs.
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- Tax planning and structuring of investment projects, including the execution of investment agreements and subsequent application of tax benefits.
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- Tax advisory and planning for domestic and foreign individuals, including estate and wealth planning.
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- Support in information requests or tax assessment procedures initiated by the tax authority.
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- Advisory at all stages of tax litigation, including administrative claims, mediation proceedings, and judicial challenges.
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- Representation in criminal investigations related to tax fraud offenses.
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- Transfer pricing analysis, including the preparation of pricing studies and valuation rulings before the tax authority.
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- Tax advisory on the interpretation and application of double taxation treaties.
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- Representation in tax credit refund processes.
“With deep knowledge of tax and customs regulation, the practice at CorralRosales attracts instructions from a multitude of clients, most notably multinationals, seeking assistance with tax assessment procedures, due diligence processes and the tax aspects of corporate and financing transactions. In addition, the firm is singled out for its contentious expertise, and proficiency in international tax and customs matters.”
Legal 500 – Tier 2
“Andrea Moya leads this impressive offering and garners reviews from clients, with one customer describing her as “an excellent professional, who gives timely responses, which adapted to all our needs”.
Latin Lawyer – Highly Recommended
“Andrea Moya leads this impressive offering and garners reviews from clients, with one customer describing her as “an excellent professional, who gives timely responses, which adapted to all our needs”.
Chambers
Team
Partners
Andrea Moya
Associates
Alberto Bonilla
