Paraguay

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entity and corporate requires_professional_advice

IRE facts are general; entity substance, management, regime choice, and owner distributions remain advisor-dependent.

Entity IRE confirmed
10% IRE is a general-source fact, not a complete chain conclusion.
Substance / management requires_professional_advice
Entity substance and management are fact-specific.
Owner distributions requires_professional_advice
No settled owner-level distribution path is claimed.
Entity compatibility requires_professional_advice
IRE/SIMPLE/RESIMPLE facts are landed but no complete entity-owner chain is selected.