Recent Tax Developments in Guatemala
The most notorious and substantial reforms affect the VAT Law, the Tobacco Tax Law, the Tax Code, and Income Tax Law. A completely new Income Tax Law will enter into force on January 1st, 2013.
New figures to the Guatemalan Tax System such as Transfer Pricing, Permanent Establishment and Thin Capitalization rules are being introduced, as well as new definitions regarding residency for tax purposes.
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