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Transfer Pricing Newsletter

  • Transfer Pricing Newsletter 04-2013
    Have you already contracted the Transfer Pricing Study that has to be filed jointly by March 2014 with the 2013 Annual Income Tax Return?
  • Transfer Pricing Newsletter 03
    Do you know who the company’s related parties are for the purpose of Transfer Pricing?
  • Transfer Pricing Newsletter 02
    The Need to Make a Transfer Pricing Diagnosis in 2012
  • Transfer Pricing Newsletter 01
    A brand new Income Tax Law was recently passed by Congress in Guatemala. For the first time, Transfer Pricing –TP- rules were included.

Tax Notes

  • Tax Notes 02-2013
    New Regulations for the Stamp Tax Law and Value Added Tax Law
  • Tax Note 04-2013
    Agreement of the Board of Directors of the Superintendency for Tax Administration No. 002- 2013
  • Tax Notes 01-2013
    Suspension of the printed version of forms required to comply with Income Tax obligations
  • Legal Note
    Constitutional Court Accumulated Cases 5327-2012 and 5331-2012.

Publications

  • Tax Guide 2013
    Following is a summary of the important tax, economic, legal, labor and business information related to Guatemala, updated as of January 2013.
  • International Trade News 01-2013
    Government Agreement No. 127-2013, Public Finance Ministry, “Reform of Government Agreement Number 51-2012 dated March 16, 2013”
  • Accounting Considerations in 'Turbulent Times'
    Deloitte's IFRS Global Office has published Turbulent Times: Key Accounting Considerations in Today's Volatile Markets.
  • IFRS Considerations for the Consumer Products Industry

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