Paraguay has published Decree No. 5373 of 31 May 2021, which defers the implementation of non-resident income tax (INR) withholding by intermediaries on payments for digital services from foreign suppliers. The implementation of INR and VAT withholding digital services was previously to be implemented from 1 July 2020 but was deferred until 1 January 2021, largely due to the impacts of the COVID-19 pandemic. With Decree No. 5373, INR withholding is further delayed to 1 January 2022 for intermediaries, including banks, financial entities, exchange houses, payment processors, and similar entities, and other entities that mediate in payments for digital services...