copy the linklink copied!Paraguay

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Paraguay has met all aspects of the terms of reference (OECD, 2017[3]) (ToR) for the calendar year 2018 (year in review) that can be met in the absence of rulings being issued.

In the prior year review, Paraguay received two recommendations, which have been addressed and are removed.

Paraguay does not issue any type of rulings within the scope of the transparency framework. In the prior year peer review report, it was noted that Paraguay could issue a ruling related to a preferential regime. However, it has since been confirmed that the preferential regime in question is not in the scope of the FHTP’s work, and therefore is not a ruling to which the transparency framework applies. The two recommendations from the prior year report, relating to the identification and exchange of information on rulings, are no longer applicable. No other types of rulings that are in the scope of the transparency framework can be issued by Paraguay.

As no exchanges were required to take place, no peer input was received in respect of the exchanges of information on rulings received from Paraguay.

copy the linklink copied!Introduction

This peer review covers Paraguay’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

copy the linklink copied!A. The information gathering process

As no rulings are issued, this section is not assessed.

copy the linklink copied!B. The exchange of information

As no rulings are issued, this section is not assessed.

copy the linklink copied!C. Statistics (ToR IV)

As no rulings are issued, no statistics can be reported.

copy the linklink copied!D. Matters related to intellectual property regimes (ToR I.4.1.3)

Paraguay does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015[5]) were imposed.

copy the linklink copied!Summary of recommendations on implementation of the transparency framework

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Aspect of implementation of the transparency framework that should be improved	Recommendation for improvement
	No recommendations are made.

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https://doi.org/10.1787/7cc5b1a2-en

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OECD/G20 Base Erosion and Profit Shifting Project: Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5

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