El Salvador - Transfer Pricing Guidance Supplements Existing Tax Code Provisions
- El Salvador
- L.G. Ogazón Juárez
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 31 October 2012
The Ministry of Finance has published an Administrative Guideline that supplements Tax Code provisions on transfer pricing that were first enacted in 2009. This guidance concerns the transfer pricing methodology, documentation requirements, withholding tax and non-deductibility of certain costs and expenses as well as disclosure requirements for tax auditors.