Windows - Steam, SteamCMD
steamapps/common/PalServer/Pal/Saved/Config/WindowsServer/PalWorldSettings.ini

Linux - SteamCMD
Pal/Saved/Config/LinuxServer/PalWorldSettings.ini

Default setting
Default settings are located in steamapps/common/PalServer/DefaultPalWorldSettings.ini

This is the list of actual settings for this file:

Difficulty							Difficulty
DayTimeSpeedRate						Day time speed
NightTimeSpeedRate						Night time speed
ExpRate								EXP rate
PalCaptureRate							Pal capture rate
PalSpawnNumRate							Pal appearance rate
PalDamageRateAttack						Damage from pals multipiler
PalDamageRateDefense						Damage to pals multipiler
PlayerDamageRateAttack						Damage from player multipiler
PlayerDamageRateDefense						Damage to  player multipiler
PlayerStomachDecreaceRate					Player hunger depletion rate
PlayerStaminaDecreaceRate					Player stamina reduction rate
PlayerAutoHPRegeneRate						Player auto HP regeneration rate
PlayerAutoHpRegeneRateInSleep					Player sleep HP regeneration rate
PalStomachDecreaceRate						Pal hunger depletion rate
PalStaminaDecreaceRate						Pal stamina reduction rate
PalAutoHPRegeneRate						Pal auto HP regeneration rate
PalAutoHpRegeneRateInSleep					Pal sleep health regeneration rate (in Palbox)
BuildObjectDamageRate						Damage to structure multipiler
BuildObjectDeteriorationDamageRate				Structure determination rate
CollectionDropRate						Gatherable items multipiler
CollectionObjectHpRate						Gatherable objects HP multipiler
CollectionObjectRespawnSpeedRate				Gatherable objects respawn interval
EnemyDropItemRate						Dropped Items Multipiler
DeathPenalty 							None : No lost / Item : Lost item without equipment / ItemAndEquipment : Lost item and equipment / All : Lost All item, equipment, pal in inventory)
GuildPlayerMaxNum						Max player of Guild
PalEggDefaultHatchingTime					Time(h) to incubate massive egg
ServerPlayerMaxNum						Maximum number of people who can join the server
ServerName							Server name
ServerDescription						Server description
AdminPassword							AdminPassword
ServerPassword							Set the server password.
PublicPort							Public port number
PublicIP							Public IP
RCONEnabled							Enable RCON
RCONPort							Port number for RCON
EpicApp