Emerging Markets Rates and Currencies Handbook

Tax Summary – Guatemala Guatemala Other Taxes/Duties • N/A • N/A • N/A • N/A • N/A Comments • N/A • (*) No WHT should be assessed if the Bank offshore is duly supervised in their country of origin. • No WHT should be assessed to the extent the local bank is supervised by the Bank Superintendence. • (*) requires analysis and confirmation from the client’s tax advisor • N/A Note: Citigroup Inc. and any of its affiliates do not provide accounting, tax, or legal advice. Please seek advice from a relevant licensed advisor. Source: Relevant legislation, publicly available sources Country Tax Deductibility and Considerations Inter-Co Debt Offshore Derivatives Equities Local Borrowing Bank Loans Offshore