The Salvadoran tax authority has reportedly issued an updated version of the form for the annual information return on related party transactions (Informe de Operaciones con Sujetos Relacionados - Form F982v4). The updated form includes additional information requirements, including: An explanation for each reported transaction that includes information of the transfer pricing analysis, such as the type of comparable and the tested value, the financial statements used, and the interquartile range determined in the comparability analysis; and An indication of whether a reported transaction falls within a market value range and the value of the adjustment determined, if applicable. Further...