Taxing Cross-Border E-Commerce in Guatemala

In accordance with a study carried out by the Inter-American Center of Tax Administrations (CIAT) between 2019 and 2020, certain countries in Latin America (Bolivia, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, and the Dominican Republic) were not able to collect from 227 to 255.4 million US dollars on taxes derived from the lack of legal framework allowing to tax digital services provided by transnational companies.

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