On 8 March 2017 The Guatemalan tax authority (SAT) published an update to its transfer pricing guidance page, which includes guidance on the submission of the annual related party transactions disclosure annex with the tax return and guidance for transfer pricing studies. The transfer pricing study guidance covers the form, content, and analysis required for correct transfer pricing. The transfer pricing study must be submitted on a non-rewritable CD in PDF format, and must include:
- Informat…