OrbitaxWithholding tax on interest – repealed by Constitutional Court (final decision)
|Approved Changes|Guatemala
Final Decision 2849-2012 of the Constitutional Court published in the Official Gazette of 17 June 2013, repeals article 180, paragraph 4 of Decree 10/2012. This article was provisionally suspended on 3 October 2012 so the effects of the final decision are retroactive to this date.
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