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Guatemala - Transfer Pricing Changes under Recent Tax Reform

Country:
Guatemala
Author:
M.J. Martínez Arellano
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 5
Published:
21 August 2014
This article considers the transfer pricing provisions that were included in the 2012 tax reform, as well as the challenges faced by both taxpayers and the tax authorities in this new environment.
 
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