To strengthen the fight against tax evasion and promote good international practices in tax matters, the Servicio de Rentas Interna (SRI) created the Large Taxpayers Unit in May 2021. This Unit will support the specialized exercise of tax powers, including controls in the area of international taxation.

Due to their fiscal importance and transaction size of the taxpayers that make up the register of Large Taxpayers, they deserve special attention and treatment by the Tax Administration.

Due to the preceding, the SRI assessed that it was necessary to expand the coverage of control in international tax matters and train new officials in highly specialized topics such as transfer pricing. In this sense, Ecuador requested that the United Nations consider a training program for officials of this Unit of Large Taxpayers as part of its assistance programs for developing countries (letter attached).

In response to the request from the Ecuadorian Tax Administration (Servicio de Rentas Internas – SRI) for technical assistance on transfer pricing to enhance the capacity of tax officials within its Large Taxpayers, FSDO organized and delivered a “National Workshop on Select Issues in Transfer Pricing” in Quito, Ecuador, on 30 September 2024-4 October 2024. The workshop provided participants with hands-on training in transfer pricing principles, offering practical insights through case studies on challenges frequently faced by the Ecuadorian Tax Administration officials encounter when auditing real life transfer pricing cases. The workshop supported SRI’s efforts in identifying and dealing with potential profit shifting practices arising from the pricing of cross-border related party transactions.