El Salvador

El Salvador is moving toward human-centered artificial intelligence

Technology transfer requirements in El Salvador-United States Agreement on Reciprocal Trade

On 29 January 2026, El Salvador and the United States adopted the Agreement on Reciprocal Trade. Article 3.3 prohibits El Salvador from requiring US persons to transfer or provide access to technologies, production processes, source code, or proprietary knowledge as a condition for doing business. However, the Agreement leaves open the possibility for regulatory or judicial authorities in El Salvador to require the preservation or disclosure of software source code or algorithms for specific ...

Digital services tax provisions in El Salvador-United States Agreement on Reciprocal Trade

On 29 January 2026, El Salvador and the United States signed the Agreement on Reciprocal Trade. Under Article 3.1, El Salvador is prohibited from imposing digital services taxes, or similar taxes, that discriminate against US companies in law or in fact. The Agreement further requires El Salvador to refrain from measures that discriminate against US digital services or products distributed digitally.