The OECD announced on 12 January 2026 that Guatemala has joined the Inclusive Framework on BEPS, bringing the total number of members to 148. As a member of the Framework, Guatemala is committed to the implementation of the minimum BEPS standards, as well as the two-pillar solution to address the tax challenges arising from the digitalisation of the economy.
---
Guatemala joins the Inclusive Framework on BEPS, a global platform for international tax collaboration
Guatemala becomes the 14…