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HMRC internal manual

Double Taxation Relief Manual

From:: HM Revenue & Customs
Published: 20 May 2016
Updated:: 27 February 2024 - See all updates

Search this manual

Contents
DT2140PP
DT8550PP

DT8551 - Guatemala: Admissible and inadmissible taxes

Admissible for unilateral relief: Income tax (impuesto sobre la renta).

Inadmissible:

Extraordinary and temporary tax.

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