Payment on account of undistributed profits in Ecuador: regulatory review, calculation, and official collection. Society & Technology, [S. l.], v. 9, n. 3, p. 1751–1766, 2026. DOI: 10.51247/sce7zn10. Disponível em: https://institutojubones.edu.ec/ojs/index.php/societec/article/view/1047. Acesso em: 3 nov. 2026.