Paraguay (PY)

Jurisdiction Overview

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


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 (


OECD UTR 2018: 358