International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


2026 Edition
  • General corporate tax
    9 firms ranked
    View full list

    Tier 1

    Arias
    3 practice areas
    View profile
    Consortium Legal
    3 practice areas
    View profile
    EY
    2 practice areas
    View profile
    Mayora & Mayora
    2 practice areas
    View profile

    Tier 2

    ALTA
    2 practice areas
    View profile
    BLP
    2 practice areas
    View profile
    Carrillo & Asociados
    2 practice areas
    View profile
    Lex Atlas
    2 practice areas
    View profile

    Other notable

    ALEGALIS
    1 practice area
    View profile
  • Transfer pricing
    4 firms ranked
    View full list

    Active

    Arias
    3 practice areas
    View profile
    Consortium Legal
    3 practice areas
    View profile
    Deloitte
    3 practice areas
    View profile
    TPC Group
    3 practice areas
    View profile

Consortium Legal, Guatemala is a part of the regional full-service business firm, Consortium Legal. The tax department provides services in the areas of Mergers & Acquisitions, Consulting, Litigation, Transfer Pricing, Tax Compliance, and International Taxation. The firm supports local, regional, and multinational entities. The Tax Dispute Resolution department is most active area of practice in the local office.

During the research period, the Consortium group has been active in tax matters throughout the Guatemala region. Due to the sensitive nature of these matters they remain confidential.

Client feedback

Diligent, Responsible, Positive, helpful, empathic with growth mindset.

The team involved was very responsive and efficient. Any request was rapid attended and well managed.

EY

EY Guatemala is part of the global EY network. It provides integrated service across Central America, Panama, and the Dominican Republic as a single office. The Central American regional office services clients in a range of economic sectors including energy, real estate, and banking.   

During the research period, the EY team was active throughout Guatemala. Their experience in tax litigation matters is exemplified as they assisted several clients through VAT refund litigations. The firm assisted Tellus International attain a $2 million refund, with strong expectations for pending resolutions regarding the same matter. The firm also assisted Kellogg de Centro America with a similar matter involving VAT refunds, securing a $1.5 million refund thus far.

Client feedback

“Novel arguments and accurate law interpretation.” 

LEX ATLAS Guatemala is a firm dedicated to providing legal solutions for both domestic and foreign clients. Services the firm provides include corporate tax, tax planning, litigation services, real estate law, customs, compliance services, and M&A. 

During the research period, the LEX ATLAS tax team has been active in a broad range of tax matters throughout the region. Due to the sensitivity of these matters, they remain confidential.

The tax department at Mayora & Mayora Guatemala advises in the areas of corporate tax, planning, income tax, and value taxation across various jurisdictions. The firm has existed for more than 50 years and has four offices located in Guatemala, Honduras and El Salvador. Partners Eduardo Mayora and Juan Carlos Casellas head the tax group in Guatemala.  

During the research period, Mayora & Mayora’s tax team has been active in tax matters. Their expertise in handling customs matters is exemplified as they assist Pochteca Guatemala challenge the SAT’s incorrect classification of their imports. The firm seeks to recoup incorrect tariffs levied as well as correct their import classification which under the free trade agreement would be tariff free.

TPC Group is an International Transfer Pricing and Consulting Firm, made up of a network of strategic partners in Latin America, the USA and Spain. The group specializes in transfer pricing consulting; however, they also provide tax planning services to multinational groups. 

During the research period, TPC group has been active throughout Guatemala in Transfer Pricing procedures. Due to the sensitive nature of these matters, they remain confidential.

Client feedback

The studies are in accordance with what is established by the OECD as well as Guatemalan legislation. They are efficient.

21 results21 results
2
of
2
With carbon taxes expected in the global shipping industry, onlookers say the costs of climate inaction would only be worse.
There have been some significant new hires across a range of tax firms around the world.
Coinbase and 75 other businesses suggest re-timing e-money rules under the Crypto Asset Reporting Framework to protect growth in the crypto market.
Taxpayers should not overlook the hidden tools in the MAP toolbox when it comes to dispute resolution, particularly supplementary dispute resolution (SDR). Here Emile Simpson and Peter Nias write about the routes open to businesses.
This week Barclays’ tax affairs came under scrutiny after claims the bank avoided paying UK corporate tax via a Luxembourg structure, while the European Commission put forward its long-awaited proposal for an equity tax incentive.
Tax consultants and in-house tax directors say companies and tax authorities could benefit from the use of blockchain technology to file more accurate TP documentation.
Transfer pricing specialists share their analysis and insight in the 22nd edition of ITR’s Transfer Pricing guide.
MNEs need digital solutions that can handle cross-border compliance and the demands of the supply chain. Christiaan Van Der Valk, vice president for strategy and regulatory at Sovos, discusses how to approach this.
Sponsored

Sponsored

ITR Sponsored

should have bg #f6f8fb but is leaving an artifact

World Tax Sponsored

  • Sponsored by Deloitte Central America
  • Sponsored by Thomson Reuters
  • Sponsored by Thomson Reuters