Income Tax for Business Groups in Ecuador

The evolution of commercial companies reflects the changing landscape of business needs, with new legal forms emerging to meet diverse interests. Recognized as distinct legal entities, these companies vary in name and structure across jurisdictions but share fundamental legal traits. The complexity of global transactions necessitates the formation of interconnected business groups, often comprising numerous members. While tax authorities may view these structures as tax avoidance, they often serve legitimate economic purposes and the desire for business optimization.