El Salvador’s Tax Authority publishes list of tax havens for 2023

30 September 2022|Tax Alerts, Legislation & Policy, National/Federal Taxation|El Salvador

Transactions with individuals or entities incorporated, domiciled or located in tax havens need to comply with the arm's-length principle.
Payments or amounts credited to individuals or entities located in tax havens from taxpayers domiciled in El Salvador are generally subject to an increased withholding tax rate of 25%.

El Salvador’s Tax Authority issued its annual guide (Resolution No. MH.UVI.DGII 006.006/2022) on transactions with tax havens, which sets out a list of countries, states or terri…

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