Paraguay's tax authority (SET) recently announced the issuance of General Resolution No. 134 of 18 July 2023, which establishes an exceptional mechanism for the submission of the technical transfer pricing study (Estudio Técnico de Precios de Transferencia or ETPT) and supporting working papers used in performing the analysis. As part of General Resolution No. 115/2022 (previous coverage), it was provided that the ETPT must be submitted in PDF format and the working papers must be presented…