
Does the transfer pricing adjustment affect my operating loss for purposes of the ISO exemption in Guatemala?
Transfer Pricing provisions originate to establish principles and regulations to the costs or amounts agreed by...
“Alejandra Fuentes-Pieruccini is noted for her advice on transfer pricing and international taxation.”
Alejandra is an associate at Consortium Legal - Guatemala. With more than 6 years of experience in the financial, real estate, pharmaceutical and energy sectors; she specializes in international tax law. She has experience in administrative and judicial tax defence, tax assistance in corporate structuring, real estate, inheritance and estate planning. She also has experience in transfer pricing and international agreements. She is a professor at the Universidad Francisco Marroquín of Tax Theory and Taxation in Particular.
During her career she has advised multiple companies on international and local tax issues. She is currently a representative of the Young IFA Network of the International Fiscal Association (IFA) Guatemala chapter.
Diagonal 6 11-10 zona 10 Edificio Diago6, nivel 10
Transfer Pricing provisions originate to establish principles and regulations to the costs or amounts agreed by...
By: Alejandra Fuentes On February 2, 2023, the Superintendence of Tax Administration published a statement indicating...
The Central American region has been characterized by a very dynamic economic, political and social development,...
By: Alejandra Fuentes-Pieruccini Changes to Government Agreement 125-2022 Regulation The “Law of Simplification, Update, and Tax...
By: Alejandra Fuentes-Pieruccini On February 23, 2022, the plenary of the Congress heard the bill called...
By: Alejandra Fuentes-Pieruccini y Felipe Guevara The digitalization of the economy has generated significant changes in...
By: Alejandra Fuentes-Pieruccini The monthly Value Added Tax (VAT) return form SAT-2237 establishes that taxpayers must...