OrbitaxMajor tax reform – 2010 (direct tax): Countries and territories with preferential tax regimes or tax havens 2010
|Approved Changes|El Salvador
As from 2010, taxpayers carrying out domestic and cross-border transactions with (i) related entities or (ii) individuals or entities constituted or located in tax havens or territories with preferential tax regimes (low or non-tax regimes) must determine the price or value of those transactions considering the market price agreed in similar transactions (price of goods transferred …
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