El Salvador's Ministry of Finance has published the General Guide on preferential tax regimes (tax havens) for 2022, which includes the list of jurisdictions and territories that are considered tax havens for tax purposes for the 2022 fiscal year, including low and no tax jurisdictions/territories. 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. In addition to the increased withholding, other impacts include that...