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Paraguayan Tax Authority publishes requirements for preparing local transfer-pricing technical-study report and eliminates conflict-of-interest provision for auditors

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Paraguay

The transfer-pricing technical-study report for tax year 2021 is due 31 October 2022. Taxpayers should prepare now for the filing.

In General Resolution No. 115/22 (issued 07 April 2022), the Paraguayan Tax Authority establishes the requirements for preparing the transfer-pricing (TP) technical-study report (TP report), as well as the due date for submitting the TP report.

Background

Law No. 6380/19…

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