Guatemala: Technical Assistance Report-International Taxation Challenges and Options

Author: International Monetary Fund. Fiscal Affairs Dept.

Volume/Issue: Volume 2023 Issue 145

Publication date: April 2023

ISBN: 9798400240638

$20.00

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Topics covered in this book

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Exports and Imports , Economics- Macroeconomics , Money and Monetary Policy , Public Finance , Taxation - General , International Taxation , International - Economics , Foreign-direct investment , double-taxation avoidance treaties , transfer-pricing , base erosion and profit-shifting , , PwC tax specialist , foreign direct investment , tax practice , tax architecture , tax context , FDI data , taxation challenge , tax purpose , maquila regime , tax strategy , Foreign direct investment , Income , Double taxation , Income and capital gains taxes , Transfer pricing , Global , Caribbean , Central America

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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).