Guatemala's Ministry of Finance announced on 23 May 2017 that the Congress of Guatemala has approved Law 5200 for the ratification of the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by Guatemala on 5 December 2012, will enter into force for the country after the ratification instrument is deposited and will generally apply from 1 January of the year following its entry into force.
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