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Paraguayan Government modifies transfer pricing provisions related to the exportation of certain commodities

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Paraguay

Taxpayers must register their purchase-sale agreements concluded before 1 November 2021 for exports made after 1 July 2021 by 31 December 2021.

On 14 October 2021, the Paraguayan Government issued Decree No. 6105/21, which modifies certain provisions of the transfer pricing regime applicable to the exportation of certain agricultural products.

Background

On 30 December 2020, the Paraguayan Government…

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