Guatemala: Guatemala and United States adopted Agreement on Reciprocal Trade including digital services tax regulation
Description
Guatemala and United States adopted Agreement on Reciprocal Trade including digital services tax regulation
On 30 January 2026, the governments of Guatemala and the United States signed the Guatemala-United States Agreement on Reciprocal Trade. Article 3.1 of the Agreement prohibits Guatemala from imposing digital services taxes, or similar taxes, that discriminate against United States companies in law or in fact.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
bi- or plurilateral agreement
Government Branch
executive
Government Body
central government