OrbitaxMajor tax reform – 2010 (direct tax)
|Approved Changes|El Salvador
Some of the most relevant amendments, regarding direct tax, of the 2010 tax reform which are generally effective as from 1 January 2010, are described below.
(a) Transfer pricing rules are provided in Sec. 62-A of the Tax Code, as follows:
| - | taxpayers carrying out domestic and cross-border transactions with related entities or persons resident, constituted or located in tax havens or territories … |