El Salvador Increases Information Requirements for Annual Return on Related Party Transactions

The Salvadoran tax authority has reportedly issued an updated version of the form for the annual information return on related party transactions (Informe de Operaciones con Sujetos Relacionados - Form F982v4). The updated form includes additional information requirements, including:

• An explanation for each reported transaction that includes information of the transfer pricing analysis, such as the type of comparable and the tested value, the financial statements used, and the interquartile …