Transfer-pricing obligations with a foreign parent
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- not audited
Decree 10-2012, Book I, Chapter VI ('Special Valuation Rules between Related Parties'), sets out the arm's-length principle in Article 54. It applies to transactions between a Guatemalan resident and a related party resident abroad that affect the taxable base for the period. Obligations: (i) a Transfer Pricing Study (Article 65 of the Regulations), available on request from the tax authority (SAT), and (ii) the related-party Annex to the Annual Income Tax Return, filed through the SAT online portal (Agencia Virtual).
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Obligaciones de precios de transferencia
- Estudio (art. 65 Reglamento) a requerimiento + Anexo a la declaración anual de ISR
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.