Ecuador: United States and Ecuador signed Agreement on Reciprocal Trade including commitments regarding digital service tax

On 13 March 2026, the United States and Ecuador signed an Agreement on Reciprocal Trade. Section 3 of the agreement covers digital trade and technology. Under the agreement, Ecuador committed not to impose digital services taxes, or similar measures, that discriminate against US companies. Ecuador also committed to facilitating digital trade by avoiding discriminatory measures against US digital services and products, allowing the transfer of data across trusted borders, and cooperating with the United States on cybersecurity matters. Furthermore, under the agreement, market entry conditions will not require US entities to transfer or provide access to proprietary technology, production processes, or source code, except when requested by regulatory or judicial authorities for specific investigations or enforcement actions, with appropriate safeguards.