El Salvador's Ministry of Finance has announced the publication of updated transfer pricing guidelines (DG-001/2018), which replace the prior guidelines issued in 2012. The guidelines cover:
- Application of the transfer pricing rules for transactions with related parties and parties located in jurisdictions with preferential tax regimes or low or no taxation (tax havens);
- Comparability analysis and adjustments;
- Price determination, including methods and acceptable ranges;
- Steps for the appli…