The OECD has announced that on 9 June 2017, Guatemala deposited its ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by Guatemala on 5 December 2012, will enter into force for the country on 1 October 2017 and will generally apply from 1 January 2018.

In relation to the …