Share

Guatemala


  • 22-April-2021

    English

    Revenue Statistics in Latin America and the Caribbean 2021

    This report compiles comparable tax revenue statistics over the period 1990-2019 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2021 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 30-July-2019

    English

    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.

    Related Documents
  • 30-July-2019

    English

  • 9-June-2017

    English

    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").

    Related Documents
  • 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.

    Related Documents
  • 11-April-2013

    English

  • 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.

    Related Documents
  • 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'.

    Related Documents
  • 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.

    Related Documents
  • 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.

    Related Documents