Paraguay

Paraguay Transfer Pricing

Paraguay transfer pricing (normas especiales de valoración de operaciones) for the 2026 fiscal year under Ley N° 6380/2019 arts. 35 to 39, Decreto N° 4644/2020 (as amended by Decreto N° 7402/2022) and Resolución General N° 115/2022. Covers which IRE taxpayers are in scope (related parties abroad, domestic related parties where one side is exempt or out of scope, and the presumed relationship with low or nil tax jurisdictions, free-zone users and maquila companies), the more-than-50% and control tests, the arm's length principle, the six methods and the CUP-first order, the interquartile range and median adjustment, intragroup services, the commodity export rule for soya, soya products, maize, rice and wheat, the technical study (ETPT) for prior-year gross income above G 10,000,000,000, obligation 957, the July filing month, the authorised professional register, and contravención fines.