Mario Roberto Coyoy González

Partner Deloitte, Guatemala

+502 2384 6549

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Mario is a partner based in Guatemala who works in the tax and transfer pricing (TP) practices for Guatemala and El Salvador. He has more than 22 years of experience serving local and multinational clients.

Mario has developed expertise in local and international tax planning strategies and structuring assistance, including TP analysis.

Mario has a certified public accountant degree, an attorney-at-law degree, and an MBA, among other qualifications. He is a former president of the Instituto Guatemalteco de Contadores Públicos y Auditores and is an active professor of the Faculty of Economics at the Francisco Marroquín University and the Faculty of Attorney at Law at the Rafael Landívar University in Guatemala. Mario is also an instructor on several public courses and seminars about tax, TP, accounting, and financial and business issues.

Published by this author:

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Analysis: amount B’s implications for Mexico and TP developments in Central America

Senior Deloitte tax practitioners examine Mexico’s evolving approach to the OECD’s amount B and summarise the transfer pricing landscape in Guatemala, Panama, Honduras, and Costa Rica

Simón Somohano, June 20 2025
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TP regulations: impacts and strategies in Guatemala, El Salvador, and Panama

Mario Coyoy of Deloitte S-LATAM and Michelle Martinelli of Deloitte Panama note increasing transfer pricing scrutiny in several Central American jurisdictions as they step up their attempts to enhance transparency and ensure compliance

Mario Roberto Coyoy González, June 27 2024
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Expanding TP regulation in Central America: a guide

Authors from across Deloitte’s Central America offices overview the continent’s key TP regulatory updates, spanning Guatemala, Dominican Republic, Costa Rica, Honduras, Nicaragua and Panama.

Mario Roberto Coyoy González, June 29 2023
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Sponsored by Deloitte Central America

Amendments to TP legislation continue in Mexico and Central America

Simón Somohano, Vicente Fuentes, Mario Roberto Coyoy González, Roberto Revel-Chion, and Juan Alberto Mendoza of Deloitte review transfer pricing (TP) developments in Mexico, Guatemala, El Salvador, Costa Rica, Nicaragua, Honduras, Panama, and Dominican Republic.

Simón Somohano, July 22 2022
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Mexico and Central America: Considering the impact of new TP requirements

Deloitte’s transfer pricing experts report on the mandatory disclosure regime obligations in Mexico and the trends in transfer pricing audits across Central America.

Carla Segura, August 17 2021
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Mexico and Central America: Balancing new transfer pricing provisions and an economic crisis

Deloitte’s practitioners from across Mexico and Central America report on the challenges that tax authorities face, as they try to provide much-needed harmonisation to regional transfer pricing (TP) regimes amid the economic fallout from the coronavirus pandemic.

Federico Paz, July 23 2020