Guatemala: Technical Assistance Report-International Taxation Challenges and Options

April 24, 2023

Preview Citation

Format: Chicago

Guatemala: Technical Assistance Report-International Taxation Challenges and Options, (USA: International Monetary Fund, 2023) accessed December 22, 2024

Summary

In response to a request by the Ministry of Public Finance (MFP) of Guatemala, a remote technical assistance mission was carried out by the Fiscal Affairs Department (FAD) of the International Monetary Fund (IMF) from March 7 to 21, 2022, to analyze certain international aspects of the country’s tax regime. Discussions focused on treaties for the avoidance of double taxation and their effectiveness in attracting foreign direct investment, transfer pricing regulations, and the implications for Guatemala of the minimum standards agreed by the tax base erosion and profit shifting (BEPS) project backed by the G20 and the Organisation for Economic Co-operation and Development (OECD).

Subject: International organization, Monetary policy

Keywords: Base erosion and profit-shifting., Double-taxation avoidance treaties, Foreign-direct investment, Transfer-pricing

Publication Details

Pages:

73
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2023/145
Stock No:

1GTMEA2023001
ISBN:

9798400240638
ISSN:

1934-7685

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