Paraguay (PY)

Jurisdiction Overview

IDQuestionAnswer
421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? SOME FOR FREE: Some unilateral cross­border tax rulings are published online for free.
 Data Date: 2019

Notes

 
According to the OECD, "Rulings are published in the Paraguayan tax administration website in a redacted form" (OECD UTR 2018: 358). Indeed, evidence of this can be found online (.set.gov.py).

Sources

OECD UTR 2018: 358
 
https://www.set.gov.py/portal/PARAGUAY-SET/Home/Normativas?folder-%20id=repository:collaboration:/sites/PARAGUAY-SET/categories/SET/Normativas/Consultas%20Vinculantes