
La neutralidad del IVA
The value-added tax is a phenomenal invention thanks to its mainstay: neutrality. The VAT should be...
“Mario is a well-known tax lawyer whom we have had a close relationship working with.” Another interviewee states: “Mario is an excellent legal tax practitioner.”
Mario is a partner at Consortium Legal - Guatemala. He has more than 23 years of experience in tax, tax defense, advisory, structuring and consulting in tax, commercial and financial matters in the oil, food, banking, energy, real estate, and transportation sectors. He also has experience in franchise law, international private and business law, and international trade.
During his career he has been a university professor at public and private universities in the country, as well as author of the tax book "Reflections on the moral and legal limits to taxing us" and "The Eternal Problem: The deductibility of expenses -Practical guide of documentation on deductible expenses in the Income Tax, Decree 10-2012 of the Congress of the Republic".
He currently serves as Vice President of the Guatemalan Institute of Tax Law; he also serves as Vice President of the International Fiscal Association - Guatemala chapter and is an active member in the Guatemalan Tax Association.
Diagonal 6 11-10 zona 10 Edificio Diago6, nivel 10. Oficina 1001
The value-added tax is a phenomenal invention thanks to its mainstay: neutrality. The VAT should be...
There are so many things that are attributed to invoices. Many qualities and functions that colloquially,...
It is said and insisted that it is necessary, but the most important question is whether...
By: Mario E. Archila In tax matters it is customary, in a cold and objective manner,...
By: Mario Estuardo Archila The Guatemalan Tax Administration has been insisting, even saying that it is...
By: Mario Estuardo Archila Guatemala changed its Income Tax law in 2012 with the approval of...
By: Mario Estuardo Archila The short answer is, YES. However, this simple answer would not solve...
The Central American region has been characterized by a very dynamic economic, political and social development,...
By: Mario Estuardo Archila Regarding the amendments to the VAT law regulations published on October 14,...
By: Mario Estuardo Archila In tax matters it is customary to apply a penalty automatically, by...
By: Mario Estuardo Archila The CC ruled on the partial general action of unconstitutionality filed against...
By: Mario Estuardo Archila Lecture given at the VI Annual Congress on Business Taxation, June 24,...