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Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.
Guatemala has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters allowing it to be removed from the list of countries that have not yet substantially implemented the internationally agreed tax standard.
Country Notes from the publication 'Revenue Statistics in Latin America 1990 - 2010'.
The Global Forum on Transparency and Exchange of Information for Tax Purposes has just completed peer reviews of 11 jurisdictions. This brings to 70 the number of peer review reports completed since March 2010.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.