Guatemala Tax News

IGF Releases New Practice Note on Tax Treaty Practices in Mining Countries
Dec 02, 2021
Guatemala Implementing Digital Economy Compliance System for Taxing Foreign Providers of Digital Services
Oct 21, 2021
IGF Releases Draft Practice Note for Consultation on Tax Treaty Practice in Mining Countries
Sep 02, 2021
Guatemala Amends Free Zone Regime
Jul 02, 2021
Guatemala Establishes Tax Rules for Leasing
Apr 20, 2021
Guatemala Considering Repeal of Solidarity Tax and Introduction of Extraordinary Contribution
May 21, 2020
Guatemala Providing Solidarity Tax Deferral and VAT/Customs Exemption Due to COVID-19
May 18, 2020
Guatemala Provides Payment Facilities Individual and Corporate Income Tax and Employer Social Security Contributions Due to COVID-19
May 12, 2020
Guatemala Suspends Collection of Hotel Tax for COVID-19
Apr 21, 2020
Guatemala Publishes Decree Introducing Special Regimes for Agricultural and Small Taxpayers and Tax Regularization
Nov 21, 2019
OECD Publishes Exchange of Information Compliance Ratings for Nine Jurisdictions
Aug 01, 2019
TIEA between Australia and Guatemala in Force
Jan 15, 2019
Mexico Approve Pending Tax Treaty with Guatemala
Nov 17, 2017
Mutual Assistance Convention has Entered into Force for Guatemala
Oct 03, 2017
Guatemala Extends Short-Term Fine, Interest, and Penalty Relief for Outstanding Tax Obligations
Sep 05, 2017
OECD Publishes Results of Fast-Track Review Process for Tax Transparency
Jun 30, 2017
Guatemala Deposits Ratification Instrument for Mutual Assistance Convention
Jun 13, 2017
Guatemala Approves Mutual Assistance Convention
May 31, 2017
Guatemala Provides Short-Term Fine, Interest, and Penalty Relief
May 16, 2017
Guatemala Updates Guidance on Related Party Disclosures and Transfer Pricing Studies
Mar 15, 2017
Guatemala Tax Reform Legislation Temporarily Withdrawn
Sep 07, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Guatemala Tax Reform Legislation Includes Increased Corporate Tax Rate
Aug 17, 2016
Guatemala Considering an Increase in the Dividends Withholding Tax Rate
Feb 24, 2016
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Guatemalan Court Rules Increase in Mining Royalties Withholding Tax Unconstitutional
Oct 02, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Tax Treaty between Guatemala and Mexico Signed
Mar 17, 2015
Guatemala Doubles Mining Royalties for Budget 2015
Dec 08, 2014
Guatemala signs EFTA-Central America Free Trade Agreement
Nov 28, 2014
Tax Treaty between Barbados and Guatemala to be Negotiated
Sep 10, 2014
Tax Treaty between Mexico and Guatemala under Negotiation
Jul 18, 2014
Guatemala Provides Short-Term Fine, Interest, and Penalty Relief
Jun 23, 2014
Second Round of Negotiations for the Central American Customs Union
May 02, 2014
Guatemala Confirms Transfer Pricing Requirements for 2013
Apr 10, 2014
Transfer pricing provisions applicable for 2013
Mar 14, 2014
Transfer pricing provisions – temporarily suspended
Jan 01, 2014
Law on Tax Regularization published
Sep 16, 2013
Tax amnesty on fines and surcharges granted
Sep 16, 2013
Withholding tax on interest – repealed by Constitutional Court (final decision)
Jul 29, 2013
Income tax reform effective from 2013 – regulations issued
Jun 27, 2013
Withholding tax on interest – provisionally suspended by Constitutional Court
Dec 02, 2012
Company tax rate to be lowered – draft legislation
Jul 29, 2012
Tax simulation provision – suspended provisionally by Constitutional Court
Jul 29, 2012
Transfer pricing provisions introduced
Jun 03, 2012
Income tax reform effective from 2013
Jun 03, 2012
Reconstruction tax – Bill to be submitted to Congress
Nov 27, 2010
Possible tax reform
Sep 06, 2010
Tax reform announced
Dec 21, 2009