Guatemala Tax News

OECD Announces that Work on the BEPS Multilateral Instrument is Underway

2 June 2015

Tax Treaty between Guatemala and Mexico Signed

17 March 2015

Guatemala Doubles Mining Royalties for Budget 2015

8 December 2014

Guatemala signs EFTA-Central America Free Trade Agreement

28 November 2014

Tax Treaty between Barbados and Guatemala to be Negotiated

10 September 2014

Tax Treaty between Mexico and Guatemala under Negotiation

18 July 2014

Guatemala Provides Short-Term Fine, Interest, and Penalty Relief

23 June 2014

Second Round of Negotiations for the Central American Customs Union

2 May 2014

Guatemala Confirms Transfer Pricing Requirements for 2013

10 April 2014

Transfer pricing provisions applicable for 2013

14 March 2014

Transfer pricing provisions – temporarily suspended

1 January 2014

Tax amnesty on fines and surcharges granted

16 September 2013

Law on Tax Regularization published

16 September 2013

Withholding tax on interest – repealed by Constitutional Court (final decision)

29 July 2013

Income tax reform effective from 2013 – regulations issued

27 June 2013

Withholding tax on interest – provisionally suspended by Constitutional Court

2 December 2012

Tax simulation provision – suspended provisionally by Constitutional Court

29 July 2012

Company tax rate to be lowered – draft legislation

29 July 2012

Transfer pricing provisions introduced

3 June 2012

Income tax reform effective from 2013

3 June 2012

Reconstruction tax – Bill to be submitted to Congress

27 November 2010

Possible tax reform

6 September 2010

Tax reform announced

21 December 2009