The corporate tax rate is 10%.
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.
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