The Honduras revenue administration (SAR) has published a notice on Decree No. 62 of 2019, which was published in the Official Gazette on 19 October 2019 and entered into force on that date. The Decree amends Article 10 of the Transfer Pricing Regulation Law, which concerns the pricing method for the export of goods that have a quoted value in transparent markets, exchanges, or similar.
The Decree provides that for such export operations, the exporter may apply the comparable uncontrolled …