Paraguay

Corporate taxation

The corporate tax rate is 10%.

Transfer pricing

Transfer pricing provisions in Paraguay are contained in Law No 6380-2019 (Click here for unofficial English translation). Decree No. 2787/19 published on October 31, 2019, stipulates that the transfer pricing provisions entered into force 1 January 2021.

Decree No 4644/2020 was implemented in may 2021 and contains local transfer pricing guidance.

Links

Transfer Pricing Case Law

Case NameDescriptionDateCountryKeywords