OrbitaxTax simulation provision – suspended provisionally by Constitutional Court
|Approved Changes|Guatemala
Decision 1898-2012 of the Constitutional Court, published in the Official Gazette of 25 May 2012, suspended provisionally the application of article 31 of the Decree 4-2012, which added an anti-avoidance provision of "tax simulation" to the Tax Code (article 16 A).
The tax simulation provision allowed the tax authority to adjust the taxpayer's tax liability in cases involvi…
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