Transfer Pricing Report - Paraguay
Take Control of Transfer Pricing Paraguay for Tax Clarity & Total Tax Compliance.
Paraguay has strengthened its enforcement of transfer pricing compliance, requiring companies with cross-border related-party transactions to maintain documentation aligned with OECD transfer pricing guidelines. Our Paraguay Transfer Pricing Study ensures robust compliance, audit-ready documentation, and clear risk mitigation for multinational groups operating in Paraguay.
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Our Expertise in Paraguay Transfer Pricing Benchmarking & Compliance
Achieve Full Transfer Pricing Compliance in Paraguay
Paraguay enforces strict transfer pricing compliance under Decree No. 4644/2020 and Law No. 6380/2019. Multinational groups must demonstrate that their related-party transactions follow the arm’s-length principle through a formal Transfer Pricing Study.
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Our Commitment: Precision, Transparency & Compliance
Our advisors partner with CFOs, controllers, and tax leaders to ensure precise execution of Paraguay’s transfer pricing documentation requirements. With decades of experience and global benchmarking databases, we help reduce audit exposure and deliver clear, defensible TP positions.

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Documentation & Benchmarking

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Answers to Your Transfer Pricing Concerns Paraguay
Get clarity on the most common questions our clients ask about international transfer pricing services.

Still Have Questions?
What transfer pricing documentation is required in Paraguay?
Companies must prepare a Local File with functional analysis, benchmarking, and economic justification aligned with OECD transfer pricing guidelines.
Who is required to file a Transfer Pricing Study in Paraguay?
Entities engaging in cross-border related-party transactions exceeding thresholds defined by the SET must file annual transfer pricing documentation.
What are the risks of non-compliance in Paraguay?
Non-compliance may result in adjustments, fines, and increased audit exposure from the SET.
Does Paraguay follow OECD transfer pricing guidelines?
Yes. Paraguay’s TP framework is closely aligned with OECD transfer pricing guidelines for arm’s-length assessment.
What methods are accepted for Transfer Pricing Studies in Paraguay?
All OECD methods are accepted, including CUP, RPM, CPM, TNMM, and the Profit Split Method.
What is included in the Paraguay Transfer Pricing Study?
A complete transfer pricing study includes FAR analysis, industry review, benchmarking, and detailed compliance with Paraguay’s TP legislation.
Can you assist with SET audits and TP defence?
Yes, we provide audit support, file review, benchmark validation, and strategic defence documentation for SET examinations.
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