Paraguay's tax authority (SET) has published a notice on the establishment of a simplified mechanism for the registration of non-residents providing digital service supplies to final consumers in Paraguay. The simplified mechanism is for non-resident income tax (INR) purposes. The mechanism is established through General Resolution No. 109-21, which provides that non-resident digital service providers are required to register through a non-resident registration form (attached to resolution) that is submitted within 10 business days after the start of the provision of service. This is to generally be handled by the non-resident's agent or legal representative and includes various information on...