Paraguay

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tax residency corrected

PwC's general residence rule is more than 120 days in a year; operational days do not settle certificates or source classification.

Tax-residence day test corrected
The landed general rule is a calendar-year more-than-120-day rule.
Tax-residence trigger corrected
More-than-120-day tax-residence trigger is landed as a general rule; 125/185-day scenario exposure is not a settled outcome.
Netherlands treaty reality requires_professional_advice
The Dutch Treaty Database returned no in-force bilateral Tax treaty entry for the Netherlands and Paraguay; do not claim Dutch treaty protection or tie-breaker.
Fiscal anchor suitability requires_professional_advice
Paraguay remains a possible anchor only after source, RUC, certificate, service-source, and owner-level review.