Transfer pricing professionals must register with the registry of authorized local transfer pricing professionals to prepare and sign TP Technical Study Reports in Paraguay.
In General Resolution No. 108/21 (issued 30 December 2021), the Paraguayan Government creates a registry of authorized local transfer pricing (TP) professionals, as well as the requirements for registration.
Background
Law No. 6380/19 established TP rules as part of a major tax reform in Paraguay. The rules entered into force o…