Paraguay

A. Progress in the implementation of the minimum standard

Paraguay has three tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Uruguay, complies with the minimum standard.

Paraguay has not signed the MLI.

Paraguay is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.

B. Implementation issues

As Paraguay has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Paraguay

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

1

Chile

No

N/A

No

N/A

2

Chinese Taipei*

No

N/A

No

N/A

3

Uruguay

Yes

PPT and LOB

N/A

N/A

╳
Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2021

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at http://www.oecd.org/termsandconditions.