On 24 August 2022, the Paraguayan tax authority (SET) issued General Resolution No. 118/2022, concerning the Transfer Pricing Technical Study (ETPT) and a list of low-tax jurisdictions. The amended list of low-tax jurisdictions are following:
| Alderney.
Republic of Angola. Bonaire Island. Brecqhou. Djibouti. Cooperative Republic of Guyana. Ascension Island. Cocos Island. Christmas Island. Saba Island. Island of Sarks. Norfolk Island. Pitcairn Islands. Solomon Islands. Republic of Kiribati. Labuan. Myanmar (Burma). Puerto Rico. Qeshm. Saint Eustace. Saint Pierre and Miquelon. Santa Elena Island. Sri Lanka. Svalbard. Tokelau. Kingdom of Tonga. Tristan da Cunha. Tuvalu. Republic of Yemen. Republic of Djibouti (or Djibouti). |
USA – South Dakota
USA-Delaware. USA – Florida. USA – Nevada. USA – Wyoming. USA-Texas. USA Alaska. USA – New Jersey. Champion of Italy. French Polynesia. Republic of Fiji. Guajan. Republic of Palau. Republic of Trinidad and Tobago. Virgin Islands of the United States of America. Republic of Benin. Burkina Faso. Gabonese Republic (or Gabon). Republic of Honduras. Republic of Madagascar. Independent State of Papua New Guinea. Republic of the Philippines. Republic of Rwanda. Togolese Republic. United Republic of Tanzania. Gambia. State of Eritrea. Vatican City State. State of Libya. |
The Federated States of Micronesia.
Kingdom of Bhutan. Kingdom of Cambodia. Kingdom of Lesotho. Kingdom of Swaziland. Kyrgyz Republic. Arab Republic of Egypt. Syrian Arab Republic. People’s Democratic Republic of Algeria. Central African Republic. Cooperative Republic of Guyana. Republic of Belarus. Republic of Burundi. Republic of Ivory Coast. Republic of Cuba. Republic of Guinea. Republic of Equatorial Guinea. Republic of Guinea-Bissau. Republic of Haiti. Republic of Iraq. Republic of Kenya. Republic of Kiribati. Republic of the Union of Myanmar. Republic of Malawi. Republic of Mali. Republic of Mozambican. Nicaragua Republic. Republic of Palau. |
Republic of Sierra Leone.
Republic of South Sudan. Republic of Suriname. Republic of Tajikistan. Republic of Uzbekistan. Republic of Zambia. Republic of Zimbabwe. Republic of Chad. Republic of the Niger. Republic of the Sudan. Democratic Republic of São Tomé and Príncipe. Democratic Republic of East Timor. Republic of Congo. Democratic Republic of Congo. Federal Democratic Republic of Ethiopia. Lao People’s Democratic Republic. Federal Republic of Somalia. Federal Democratic Republic of Nepal. Islamic Republic of Afghanistan. Islamic Republic of Iran. People’s Republic of Bangladesh. Socialist Republic of Vietnam. Sultanate of Oman. Union of the Comoros |
