El Salvador’s Tax Authorities publish list of 2014 tax havens [TAX ALERT]

December 12, 2013

On 25 September 2013, El Salvador’s Tax Authorities issued resolution No. DG- 001/2013, which is an annual guide (the Guide) on transactions with tax havens.

The Guide sets out a revised list of countries, states or territories that are considered to be preferential tax regimes, low or nil-tax jurisdictions and tax havens for Salvadoran tax purposes (Tax Havens).

This revised list will be effective for tax year 2014 (i.e., from 1 January to 31 December 2014).

Further details are available from the Ernst & Young Tax Alert which can be accessed using the link below:

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