Nearly 100 jurisdictions are listed on El Salvador's annual (2024) list of low- and no-tax jurisdictions.Transactions with individuals or entities incorporated, domiciled or located in tax havens must comply with the arm's-length principle.Payments or amounts credited to individuals or entities located in tax havens from taxpayers domiciled in El Salvador are generally subject to an increased withholding tax rate of 25%.El Salvador's Tax Authority has issued its annual guide (Resolution No. MH.UVI.DGII 006.005/2023) on transactions with tax havens, which sets out a list of countries, states or territories that are considered to be preferential tax regimes, low- or no-tax jurisdictions,...