La Embajada del Ecuador en Washington D.C., informa a la comunidad ecuatoriana que el Servicio de Rentas Internas -SRI-, mediante Circular No. NAC-DGECCGC12-00013, R.O. 756 de 30 de julio de 2012 de manera ejemplificativa emitió un recordatorio de las jurisdicciones y regímenes que están dentro del ámbito del artículo 3 de la Resolución del SRI No. 182 desde el 29 de febrero de 2008, que dispone:
“ (…) se considerarán paraísos fiscales, incluidos, en su caso, dominios, jurisdicciones, territorios, Estados asociados o regímenes fiscales preferenciales, aquellos donde la tasa del Impuesto sobre la Renta o impuestos de naturaleza idéntica o análoga, sea inferior a un sesenta por ciento (60%) a la que corresponda en el Ecuador sobre las rentas de la misma naturaleza de conformidad con la Ley de Régimen Tributario Interno.”
Dicha Circular señala de manera ejemplificativa las jurisdicciones y regímenes que han estado y están dentro del ámbito del artículo 3 de la Resolución del SRI No. 182 desde el 29 de febrero de 2008, de acuerdo al siguiente detalle:
- Estonia, Bulgaria, Macedonia, Irlanda, Montenegro, Serbia; y,
- Régimen estadounidense de las compañías de responsabilidad limitada (Limited Liability Companies – LLC) de no residentes.
Respecto de los EEUU y sus Estados de Florida, Delaware, Nevada y Wyoming, se aclara que la calificación de régimen fiscal preferente no se refiere al país a sus estados federados como tales, sino únicamente al régimen aplicable a las personas jurídicas que se constituyan bajo la forma de compañías de responsabilidad limitada (Limited Liability Company –LLC), siempre que cumplan con los siguientes requisitos:
- Que sean de propiedad de no residentes de los EEUU; y,
- Que no estén, ni las LLCs ni sus propietarios, sujetos a impuesto a la renta federal.
DECLARACIÓN DE LA SECRETARIA DE ESTADO HILLARY CLINTON CON OCASIÓN DEL DÍA DE LA INDEPENDENCIA DE ECUADORAugust 8th, 2012
“En nombre del Presidente Obama y el pueblo de los Estados Unidos, me complace enviar mis mejores deseos al pueblo del Ecuador, al celebrarse el aniversario 203 de la Proclamación de la Independencia este 10 de Agosto.
Nuestros dos países comparten casi dos siglos de asociación y cooperación, desde que el Consulado de EE.UU. en Guayaquil abrió sus puertas en 1825 y se establecieron relaciones diplomáticas plenas en 1848. Hemos desarrollado una relación multifacética a través del aumento del comercio, fuertes lazos familiares, y el compromiso con la democracia representativa.
Ya sea que celebren en las calles empedradas del Quito colonial, en el Malecón de Guayaquil, o en cualquier lugar entre medio, espero que su año traiga buena salud y prosperidad.”
“On behalf of President Obama and the people of the United States, I am delighted to send best wishes to the people of Ecuador as you celebrate the 203rd anniversary of the Proclamation of Independence this August 10.
Our two countries share nearly two centuries of partnership and cooperation, since the U.S. Consulate in Guayaquil opened in 1825 and full diplomatic relations were established in 1848. We have developed a multifaceted relationship with increasing trade, strong family ties, and a commitment to representative democracy.
Whether you celebrate in the cobbled streets of colonial Quito, on the Malecón in Guayaquil, or anywhere in between, I hope your year brings good health and prosperity.”
Source: U.S. Department of State
I must respectfully object to several claims made by US Congresswoman Ileana Ros-Lehtinen concerning trade relations between the Governments of the Republic of Ecuador and the United States.
The Office of the United States Trade Representative (USTR) each year provides Congress with an objective analysis of a variety of issues relating to its trading partners, and we are pleased that the most recent report did not recommend suspension of the Andean Trade Promotion and Drug Eradication Act (ATPDEA), which Ecuador is a party to.
The report recognizes the value of the pact to jobs and security in both countries and finds many positive developments with respect to Ecuador’s social, economic and security progress. We recognize Congresswoman Ros-Lehtinen’s interest in the scope of our reforms, and we are committed to maintaining an open dialogue on these and any issues that affect this important bilateral relationship. However, these issues are Ecuador’s to address, at a speed and scale consistent with our values, interests, and resources.
The foundation for reform in Ecuador is our democratic institutions. Before President Correa took office, Ecuador had seven presidents in a ten year period. The popularity of the president at the end of his first term and the political stability this has brought to the country has enabled us to undertake ever more ambitious social and economic reforms. These reforms have dramatically improved the quality of life in Ecuador, so much so that more than 20,000 Americans have chosen to make Ecuador their home. The social progress and stability that drew them to our shores is a far cry from the dystopic situation described by Congresswoman Ros-Lehtinen in her letter.
Indeed, there is great potential for the Ecuador-US relationship in many areas, including the economic sphere. The ATPDEA has produced and will continue to yield massive economic advantages for the United States and Ecuador. As noted in the 2012 National Trade Estimate Report, U.S. goods exports to Ecuador last year were $6.1 billion, up 27% percent from 2007, “the highest growth rate among Latin American countries.” Corresponding U.S. imports from Ecuador were $9.6 billion, up 29.1 percent from 2010. This has also been an excellent tool for cooperation, with both countries sharing a mission to combat drug trafficking.
As noted by the USTR report, ATPDEA has been increasingly successful in achieving its goal of preventing drug trafficking in Latin America. Today, Ecuador is the only beneficiary country on this trade preference program. ATPDEA is essential in creating employment opportunities that encourage development between Ecuador and the United States, allowing it to focus on drug eradication. Particularly, ATPDEA-dependent products that flourish near the north-central Colombian border, known for its opium and coca-leaf plantations, have helped displace drug production and support development in the region. As the USTR report explains, the Government “has continued to reinforce its security presence in the northern border area with an increased number of military operations each year since 2007.”
The Government of Ecuador is fully committed to honor its international obligations as we have consistently done in the past. Ecuador has satisfied every adverse award against it. In handling active international arbitration disputes, the Government of Ecuador is following international rule of law and due process.
We continue to thank the American Bar Association for its support and guidance, which began in 2009 when President Rafael Correa vowed to reinstate an independent judicial system in order to continue deepening democracy in Ecuador. In 2011, the government publicly put forward a referendum where private citizens voted on the plan to restructure the Ecuador’s National Court of Justice. Ecuador’s citizens chose to dissolve the inefficient Judicial Council, the body responsible for the selection, promotion and dismissal of judges, and created a new tripartite transitional council in its place. Since then, the council completed a fully transparent and merit based nationwide process to select a new judiciary based upon national qualifying exams. The judicial process was overseen by an independent committee of international judges spearheaded by renowned Human Rights advocate Baltasar Garzon.
Ecuador continues to experience steady economic growth in an unstable global environment. Earlier this year, Standard & Poors raised Ecuador’s ranking from B- to B in a long-term rating and from C to B in a short-term rating due to its innovative investment policy and economic growth.
The ATPDEA is an important tool that supports the broad efforts of both countries to make the Americas a safe and prosperous place for our people. But in no way should it be used to limit any nations sovereignty, including Ecuador’s right to explore and promote new Economic and diplomatic relations.
It is also important to note that the arbitration case mentioned by Congresswoman Ros-Lehtinen relates to and implicates the rights of third parties, specifically the rights of indigenous Ecuadorian citizens who have been seeking through both U.S. courts and the Ecuadorian courts since 1993 compensation for alleged harm directly to them and to their environment. Under domestic Ecuadorian law, the Government cannot interfere with a private party litigation. Instead, the parties in that domestic litigation are afforded due process under law. The Ecuadorian government can no more interfere in that case than the U.S. government can interfere in this country with respect to private party litigation. Instead, the judicial system must be allowed to reach a final result, including affording all parties the right to appeal.
I respectfully request Members of Congress to look beyond the public relations campaigns and lobbying efforts currently being made by those with a vested interest in unfairly criticizing Ecuador’s judicial system. For example, after nine years of litigation at a U.S. company’s request, U.S. Courts dismissed a lawsuit filed by indigenous Ecuadorian plaintiffs on the basis that Ecuador’s courts are fair, impartial, and a more appropriate forum to address their grievances.