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Guatemalan Court Rules Increase in Mining Royalties Withholding Tax Unconstitutional

02 October 2015

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Approved Changes

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Guatemala

On 17 September 2015, the Guatemala's Constitutional Court ruled that the increase in withholding tax mining royalties to 10% is unconstitutional. The change was included as part of amendments included in the 2015 Budget that were published in the Official Gazette December 2014.