Paraguay (PY)

Jurisdiction Overview

143 *Bilateral Treaties for Information Exchange Upon Request: Number of Double Tax Agreements (DTA) or Tax Information Exchange Agreements (TIEAs) with provisions for 2002 OECD-style information exchange? 0
 Data Date: 25/10/2019


While this section provides the number of bilateral agreements in force and whose texts are complying with the 2002 OECD-style information exchange “upon request” ("the OECD-standard"), a pre-requisite to consider a treaty as meeting the OECD-standard is: (i) that both involved jurisdictions were reviewed by the Global Forum, and (ii) that their corresponding domestic legal frameworks, upon which the effectiveness of the agreements depends, were determined by the Global Forum as being appropriate.


OECD's "Exchange of Tax Information Portal" website as of 5 October 2017