Paraguay Establishes Tax Haven List and Introduces Certain Transfer Pricing Amendments
Paraguay's tax authority (SET) has published General Resolution No. 118/2022. The General Resolution establishes the list of jurisdictions considered as a low or no-tax jurisdiction (tax haven) according to the revised conditions recently introduced by Decree No. 7402-2022. This list includes 111 jurisdictions, although there are several duplicates resulting in a total of 106 jurisdictions wi…
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