Guatemala

Guatemala has exchange of information relationships with 13 jurisdictions through 1 DTCs and 12 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Greenland TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Denmark TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Mexico DTC  13 Mar 2015  2015-03-13 not yet in force  1900-01-01 Unreviewed No
Australia TIEA  26 Sep 2013  2013-09-26 not yet in force  1900-01-01 Unreviewed Yes
Finland TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Honduras TIEA  25 Apr 2006  2006-04-25 20 Aug 2009  2009-08-20 No No
Norway TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Sweden TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Iceland TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
El Salvador TIEA  25 Apr 2006  2006-04-25 30 Aug 2012  2012-08-30 Yes Yes
Faroe Islands TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Nicaragua TIEA  25 Apr 2006  2006-04-25 not yet in force  1900-01-01 No No
Costa Rica TIEA  25 Apr 2006  2006-04-25 11 Feb 2011  2011-02-11 No No