Guatemala


20-January-2014

English

Latin America: Tax revenues continue to rise, but are low and varied among countries, according to new OECD-ECLAC-CIAT report

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.

Also Available

5-December-2012

English

Guatemala: commits to international exchange of tax information

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.

Also Available

7-November-2012

English

Country Notes for Revenue Statistics in Latin America 2012

Country Notes from the publication 'Revenue Statistics in Latin America 1990 - 2010'.

5-April-2012

English

Tax evasion: Pressure to end tax evasion grows as the Global Forum publishes new reviews

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.

5-April-2012

English

Peer Review Report of Guatemala - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.

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