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It reviews the legal basis introduced by Decree 10-2012, subsequent suspension and reinstatement, and the SAT guidelines published in 2016. The summary defines related parties under Article 56, explains documentation expectations, and highlights topics such as transfer pricing study submission, reporting language, notifications, record keeping, penalties, and audit practice.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/guatemala-transfer-pricing-country-summary-december-2021/266845/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/guatemala-transfer-pricing-country-summary-december-2021/266845.png","ImageObject",300,407,{"name":92,"@type":93},"Putri","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-09-14",true,{"@type":102,"interactionType":103,"userInteractionCount":39},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"When did Guatemala’s formal transfer pricing documentation requirements begin?","Question",{"text":112,"@type":113},"Guatemala has had formal transfer pricing documentation requirements since 2012, with transfer pricing regulation coming into force starting 1 January 2013 and later being suspended and revived for application from 1 January 2015 onward.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does Guatemala define related parties for transfer pricing purposes?",{"text":117,"@type":113},"Related parties include entities where one directs or controls the other or where ownership/control thresholds apply (e.g., at least 25% of capital stock or voting rights). It also covers relationships among entities via control, appointment powers, shareholder/partner connections, and distributor or permanent establishment relationships.",{"name":119,"@type":110,"acceptedAnswer":120},"What does the document cover regarding the transfer pricing study and compliance steps?",{"text":121,"@type":113},"It covers required transfer pricing documentation elements, including industry/company and functional analyses, the choice of transfer pricing method, benchmark/economic analysis, inter-company legal agreements, preparation of TP-relevant returns and forms, mandatory language, notification requirements, record keeping, and potential penalties and interest charges.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},266845,1789412256,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":46,"preview_page_count":4},962085571259,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Transfer Pricing Country Summary Guatemala  \nDecember 2021  \n1. Introduction ............................................................................................................................................ 3  \n2. Laws & Regulations ............................................................................................................................... 3  \na) References to OECD/EU/Local Rules ............................................................................................... 3  \nb) Definition of Related Party ................................................................................................................ 3  \nc) Nature of Transfer Pricing Documentation ...................................................................................... 4  \nd) Tax Havens & Blacklists .................................................................................................................... 4  \ne) Advance Pricing Agreement (APA) ................................................................................................... 4  \nf) Audit Practice ..................................................................................................................................... 4  \n3. Transfer Pricing Documentation........................................................................................................... 5  \na) Level of Documentation .................................................................................................................... 5  \nb) Industry Analysis ............................................................................................................................... 5  \nc) Company Analysis ............................................................................................................................. 5  \nd) Functional Analysis ........................................................................................................................... 5  \ne) Choice of Transfer Pricing Method ................................................................................................... 5  \nf) Economic Analysis – Benchmark Study .......................................................................................... 6  \ng) Inter-company (IC) Legal Agreement................................................................................................ 6  \nh) Production Process for TP Relevant Returns, Documents, Forms and Financials ..................... 6  \ni) Mandatory Language ......................................................................................................................... 8  \nj) Notification Requirement ................................................................................................................... 8  \nk) Record Keeping ................................................................................................................................. 8  \nl) Penalties and Interest Charges ........................................................................................................... 8  \n1. Introduction  \nSince 2012, Guatemala has formal transfer pricing documentation requirements to submit Transfer Pricing Study. However, the Action 13 BEPS initiative has not been fully implemented in the Central American country.  \n2. Laws & Regulations  \na) References to OECD/EU/Local Rules  \nThe legal framework for transfer pricing was introduced by the Decree 10-2012 dated 2012. This Decree stipulates that transfer pricing regulation would come into force starting 1 January 2013. However, the regulation was suspended for two years and revived for application as of 1 January 2015 onwards.  \nThe tax authority of Guatemala is the Superintendencia de Administración Tributaria (SAT) . In September 2016 the tax authorities published transfer pricing guidelines which provide information regarding the content, presentation, and formulas needed to perform an adequate transfer pricing analysis. ","cbCaijYLLr6CqpsC","https://ap.wps.com/l/cbCaijYLLr6CqpsC","pdf",141994,"English","# Introduction\n# Laws & Regulations\n## References to OECD/EU/Local Rules\n## Definition of Related Party\n## Nature of Transfer Pricing Documentation\n## Tax Havens & Blacklists\n## Advance Pricing Agreement (APA)\n## Audit Practice\n# Transfer Pricing Documentation\n## Level of Documentation\n## Industry Analysis\n## Company Analysis\n## Functional Analysis\n## Choice of Transfer Pricing Method\n## Economic Analysis – Benchmark Study\n## Inter-company (IC) Legal Agreement\n## Production Process for TP Relevant Returns, Documents, Forms and Financials\n## Mandatory Language\n## Notification Requirement\n## Record Keeping\n## Penalties and Interest Charges","[{\"question\":\"When did Guatemala’s formal transfer pricing documentation requirements begin?\",\"answer\":\"Guatemala has had formal transfer pricing documentation requirements since 2012, with transfer pricing regulation coming into force starting 1 January 2013 and later being suspended and revived for application from 1 January 2015 onward.\"},{\"question\":\"How does Guatemala define related parties for transfer pricing purposes?\",\"answer\":\"Related parties include entities where one directs or controls the other or where ownership/control thresholds apply (e.g., at least 25% of capital stock or voting rights). It also covers relationships among entities via control, appointment powers, shareholder/partner connections, and distributor or permanent establishment relationships.\"},{\"question\":\"What does the document cover regarding the transfer pricing study and compliance steps?\",\"answer\":\"It covers required transfer pricing documentation elements, including industry/company and functional analyses, the choice of transfer pricing method, benchmark/economic analysis, inter-company legal agreements, preparation of TP-relevant returns and forms, mandatory language, notification requirements, record keeping, and potential penalties and interest charges.\"}]","Guatemala Transfer Pricing Country Summary - December 2021 | PDF"]