Guatemala latest developing country to pass transfer pricing legislation

May 02, 2012

Guatemala has passed transfer pricing legislation which will start in 2013. The rules will adhere, generally, to the OECD transfer pricing guidelines.

More detailed guidance from the Guatemalan tax authorities are expected within the next 11 months.

The country joins the Dominican Republic, El Salvador, Panama and Aruba in the Central American region for implementing formal transfer pricing legislation.

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Sophie Ashley

Sophie Ashley worked at ITR between 2010 and 2015

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