Taxpayers must register their purchase-sale agreements concluded before 1 November 2021 for exports made after 1 July 2021 by 31 December 2021.
On 14 October 2021, the Paraguayan Government issued Decree No. 6105/21, which modifies certain provisions of the transfer pricing regime applicable to the exportation of certain agricultural products.
Background
On 30 December 2020, the Paraguayan Government published Decree No. 4644/20, which regulates, among other things, the application of the transfer …