Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Declarations, Denunciations, Derogations
Status as of 23/07/2019
GuatemalaDeclaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 9 June 2017 - Or. Engl.
ANNEX A - Taxes to which the Convention would apply
Article 2, paragraph 1.a.i.: Taxes on income of profits.
Income Tax, applied to:
- Income from profit activities (Rentas de las actividades lucrativas)
- Work income (Rentas del trabajo)
- Income from capital and capital gains (Rentas del capital y las ganancias de capital)
Article 2, paragraph 1.a.ii.: Taxes on capital gains which are imposed separately from the tax on income or profits.
Income tax includes all capital gains (El impuesto Sobre la Renta incluye todas la ganancias de capital).
Period covered: 01/10/2017 -
Articles concerned : 2