Corporate legal residence is determined as the place where direction or central management takes place, unless the corporation’s charter states otherwise.
The Paraguayan Tax Law establishes the definition of a PE.
The following activities may be considered as a PE in the country:
If a person provides instructions related to the agreement of certain operations on behalf of a foreign entity, this operation may be considered as a PE in the country, except in cases where the mentioned instructions are related to the purchase of goods.
Last Reviewed - 11 February 2019