In a constantly evolving tax landscape, transfer pricing remains a key issue for companies operating across multiple jurisdictions. This bulletin compiles the latest transfer pricing developments in
On May 28, 2026, Law No. 526 formally enacted on May 29, 2026 was published in Official Gazette No. 30534-B; this law amends and adds articles to the Tax Code regarding Income Tax and economic
On July 17, 2026, Government Decree No. 127-2026—amending Government Decree No. 229-2014 (the Occupational Health and Safety Regulation issued by the President of the Republic)—was published in the
On June 17, 2026, Decree No. 15-2026 of the Congress of the Republic of Guatemala was published in the Official Gazette, enacting the Comprehensive Law for the Prevention and Suppression of Money
On May 8, 2026, Resolution No. SAT-DSI-589-2026 of the Tax Administration Superintendency was published in the Official Gazette, through which it resolves administrative provisions for accountants
On April 20, 2026, Government Agreement No. 54-2026 of the Ministry of Public Finance was published in the Official Gazette, establishing the Regulations for Decree No. 31-2024 of the Congress of the