On June 9, 2017 the OECD issued a press release announcing that on on that same day Guatemala deposited its instrument of ratification for the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Guatemala signed the Convention on December 5, 2012.

Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, the Convention is expected to enter into force on October 1, 2017 with respect to Guatemala.

Click here to be forwarded to the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters (Status as per June 9, 2017) as available on the website of the OECD, which will open in a new window.

Click here to be forwarded to the amended Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, which will open in a new window.

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