Paraguay's tax authority (SET) has published General Resolution No. 86 of 16 April 2021, which establishes certain regulations in relation to the application of the special transfer pricing rules (the so-called sixth method) for certain commodity transactions, including rice, soy products, corn, wheat, etc. As per Decree No. 4644 of 30 December 2020, which regulated the implementation of Paraguay's new transfer pricing regime, prices recorded for commodity transactions must be adjusted according to the destination prices established by markets or exchanges. For this purpose, General Resolution No. 86 provides that reference should be made to the following sources: Listings on...