According to a 10 January 2019 update from the Australian Treasury, the tax information exchange agreement with Guatemala entered into force on 21 January 2018. The agreement, signed 26 September 2013, is the first of its kind between the two countries and applies for criminal tax matters for fiscal periods beginning on or after the date of its entry into force and for other matters for fiscal periods beginning on or after 1 January 2019 or, where there is no fiscal period, for all charges t…