As a product of the support provided by the CIAT-SECO Cooperation Program, the Guatemala Superintendence of Tax Administration (SAT) published a technical guide that aims to establish parameters regarding the presentation form, content, calculation formulas and analysis to perform for a correct and standardized transfer pricing analysis.

The SAT, after the experience obtained through transfer pricing studies submitted by taxpayers, suggests that the content of these should follow the technical guide of Transfer Pricing studies that was made available in 2016.

Once again, we thank SECO for the valuable support it provides to our member countries and highlight the commitment demonstrated by the SAT.

For more information see: : Sitio Web de SAT-Guatemal