Guatemala

Revenue Statistics in Latin America and the Caribbean 2022

Global Forum on tax transparency reveals new compliance ratings for nine jurisdictions

The Global Forum on Transparency and Exchange of Information for Tax Purposes published today nine peer review reports assessing compliance with the international standard on transparency and exchange of information on request.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

Guatemala strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters

The President of the Republic of Guatemala, Jimmy Morales, today deposited Guatemala’s instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention").

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guatemala 2015 (Supplementary Report) - Phase 1: Legal and Regulatory Framework

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.

Country Notes for Revenue Statistics in Latin America 2012

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

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.

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.