El Salvador's Ministry of Finance has published General Guide DG-001/2019, which includes the list of jurisdictions and territories that are considered tax havens for tax purposes for the 2020 tax year. In general, payments made to recipients domiciled in a listed jurisdiction/territory are subject to an increased withholding tax of 25%. In certain cases, payments to entities under a particular preferential tax regime will be subject to increased withholding, but not the jurisdiction as a whole. Entities in jurisdictions that are not listed may also be subject to increased withholding if meeting the statutory definition for being deemed a tax...