ECUADOR Trends and Developments
Trends and Developments Contributed by: Diego Almeida-Guzmán, Andrés Álvarez-Toapanta, Cesar Molina-Delgado and Ignacio Jijón-Chiriboga Almeida Guzmán & Asociados
Almeida Guzmán & Asociados is a firm of attorneys and consultants that was established in 1981, spe - cialising in juridical-corporate advice and consulting. The firm’s professional practice spans the following areas: tax; corporate, commercial and business; la - bour; immigration; competition/antitrust; consumer protection; environmental; real estate, construction and infrastructure; public procurement; national and international arbitration; tourism; mining; financial,
banking and stock exchange; energy (hydrocarbons, electricity and alternative energy); telecommunica - tions and e-commerce; and human health. The or - ganisation also retains consultants in the fields of economic sciences and accounting. The firm’s expe - rience includes legal, tax and economic consulting; consulting on project finance, investment projects, mergers, spin-offs and takeovers of companies; and business restructuring.
Authors
Diego Almeida-Guzmán is the senior and technical partner of Almeida Guzmán & Asociados, with experience in legal-corporate
Cesar Molina-Delgado is an attorney at Almeida Guzmán Asociados with experience in corporate and tax law, including expertise in international taxation, accounting and working with financial statements. He has vast
counselling, as well as in corporate mergers, acquisitions, spin-offs, takeovers, privatisation projects and business restructuring. He provides advice on trusts, fiduciary funds, tax, foreign investment and transfer of technology legislation. He is an acting legal expert for international arbitration cases, an arbitrator at the Center of Mediation and Arbitration of the Ecuadorian–American Chamber of Commerce, and a member of the Quito Bar Society, the Ecuadorian Institute of Tax Law, the International Bar Association and the Inter-American Bar Association.
knowledge and experience in technology, digital platforms, cryptocurrencies, smart contracts and data-oriented applications. He is a master’s degree candidate in Data Science at CU Boulder.
Ignacio Jijón-Chiriboga is an attorney at Almeida Guzmán & Asociados with experience in corporate and tax law, including expertise in international taxation, accounting and working with financial statements. He has
Andrés Álvarez-Toapanta is an expert in international taxation, international accounting and financial standards (IFRS and IAS), tax counselling and corporate advisory. Before Almeida Guzmán & Asociados, he worked as
significant knowledge and experience in double taxation and international fiscal matters, as well as in judicial proceedings before the Ecuadorian tax courts. Ignacio has a master’s degree in Tax Law from Universidad Andina Simón Bolivar (Ecuador).
chief tax officer in a well-known transnational corporation in the consumer goods industry. He has a master’s in International Taxation from Universidad de la Rioja (Spain). Andrés will receive his law degree in the first quarter of 2027.
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