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El Salvador: Guidance to identify low or no taxation jurisdictions

The tax administration published a guide to help taxpayers identify low or no taxation jurisdictions. 

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November 12, 2024

The tax administration on September 17, 2024, published the “Orientation Guide to Facilitate the Recognition of Countries, States, and Territories with Preferential Tax Regime for fiscal year 2025” to help taxpayers identify low or no taxation jurisdictions.

The guide outlines key concepts, fundamental aspects of recognition, and options for consulting the tax administration, reflecting a commitment to enhancing taxpayer awareness and compliance with international tax obligations.

For more information, contact a KPMG tax professional in El Salvador:

Flor Jaime | fjaime@kpmg.com 

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