TY - BOOK ED - Organisation for Economic Co-operation and Development TI - Global forum on transparency and exchange on information for tax purposes peer reviews: Guatemala 2012 : phase 1 SN - 9789264168817 PY - 2012/// CY - Paris PB - OECD KW - Taxation KW - Guatemala KW - Law and legislation UR - http://dx.doi.org/10.1787/9789264168824-en ER -