El Salvador

Corporate taxation

The corporate tax rate is 30%.

Transfer pricing

The legal framework for transfer pricing is contained in the Tax Code, Articles 62-A, 124-A, 125, 199-A, 199-B, 199-C, 199-D and 244.
OECD Transfer Pricing Guidelines is accepted as a  technical reference but not as a source of law. Local Transfer Pricing Guidance is found in instruction DG-001/2018 issued in 2018.


Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords