OrbitaxTransfer pricing provisions introduced
|Approved Changes|Guatemala
25 April 2012
On 5 March 2012, Decree 10/2012 was published in the Official Gazette to introduce transfer pricing provisions to the income tax law. The provisions are effective as from 1 January 2013. The main provisions are summarized below:
ALP
The arm's length principle (ALP) is adopted to establish transfer prices, based on the prices or amou…
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