Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 19/08/2019

Guatemala

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 9 June 2017 - Or. Engl.

In accordance with Article 30, paragraph 1.a, of the Convention, the Republic of Guatemala reserves the right not to grant any form of assistance in relation to the taxes of other Parties in any of the categories included in Article 2, paragraph 1.b:

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;

ii. compulsory social security contributions payable to general government or to social security institutions established under public law, and

iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:

A. taxes on estate, inheritance or gift,
B. taxes on immovable property,
C. general consumption taxes, such as value-added or sales taxes,
D. specific taxes on goods and services such as excise taxes,
E. taxes on the use or ownership of motor vehicles,
F. taxes on the use or ownership of movable property other than motor vehicles,
G. any other taxes.

iv. taxes in categories referred to in sub-paragraph iii which are imposed on behalf of political subdivisions or local authorities of a Party.
Period covered: 01/10/2017 -
Articles concerned : 2, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 9 June 2017 - Or. Engl.

In accordance with Article 30, paragraph 1.b, of the Convention, the Republic of Guatemala reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine for all taxes.
Period covered: 01/10/2017 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 9 June 2017 - Or. Engl.

In accordance with Article 30, paragraph 1.c, of the Convention, the Republic of Guatemala reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Guatemala or, where a reservation has previously been made under sub-paragraph a or b of paragraph 1 of Article 30, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Period covered: 01/10/2017 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 9 June 2017 - Or. Engl.

In accordance with Article 30, paragraph 1.d, of the Convention, the Republic of Guatemala reserves the right not to provide assistance in the service of documents for all taxes.
Period covered: 01/10/2017 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 9 June 2017 - Or. Engl.

In accordance with Article 30, paragraph 1.e, of the Convention, the Republic of Guatemala reserves the right not to permit the service of documents through the post as provided for in Article 17, paragraph 3.
Period covered: 01/10/2017 -
Articles concerned : 17, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 9 June 2017 - Or. Engl.

In accordance with Article 30, paragraph 1.f, of the Convention, the Republic of Guatemala reserves the right to apply Article 28, paragraph 7, exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of Guatemala, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of Guatemala.
Period covered: 01/10/2017 -
Articles concerned : 28, 30


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