The transfer-pricing technical-study report for tax year 2021 is due 31 October 2022. Taxpayers should prepare now for the filing.
In General Resolution No. 115/22 (issued 07 April 2022), the Paraguayan Tax Authority establishes the requirements for preparing the transfer-pricing (TP) technical-study report (TP report), as well as the due date for submitting the TP report.
Background
Law No. 6380/19 established TP rules as part of a major tax reform in Paraguay. The TP rules entered into force on …