With a regional presence, Consortium Legal is able to assist clients with tax matters involving various Central American jurisdictions, and counts a number of international companies among its clients, with particular expertise in the financial and aviation sectors. The team, which is praised for its 'knowledge and experience', advises on wealth planning, corporate tax for multinational corporations, and assists foreign investors with tax issues. The firm also has a strong tax litigation practice, with experience defending clients in the country's highest courts. Alfredo Rodríguez, who is described by one client as 'the best tax lawyer in Guatemala', Olga Meléndez and David Erales, who specialises in tax litigation, lead the practice, while senior associate Alejandra Fuentes-Pieruccini is noted for her strength in international taxation.

A member of the Lataxnet/WTS tax and legal network in Guatemala, El Salvador and Honduras, Central American firm Mayora & Mayora, S.C. has experience in tax and transfer pricing matters throughout the region. The team is well versed in tax planning, customs and VAT matters, acting for domestic and multinational clients from the financial, energy and infrastructure sectors, among others. The practice is led by the highly experienced Eduardo Mayora, who continues to act as tax adviser to the Guatemalan Stock Exchange, and Juan Carlos Casellas, who specialises in tax litigation and transfer pricing matters. They are supported by senior associate Juan Carlos Foncea, who has expertise in customs law and international tax planning.

The tax department at Arias has experience in both contentious and non-contentious matters. The team has been active in assisting with the tax aspects of high-profile corporate transactions, handling customs matters and advising clients on the tax structuring of local operations. Other areas of expertise include real estate tax, the taxation of financial instruments, international tax, transfer pricing and compliance, as well as tax litigation. The team also works alongside the firm's offices across Central America to provide multi-jurisdictional tax advice to investors in the region. Practice head Ximena Tercero is particularly experienced in customs law, international trade and transfer pricing matters.

Carrillo & Asociados is noted for its strength in representing regional and international corporations in complex tax litigation. The team is also equipped to advise multinational companies with operations in Guatemala on tax planning, import and export tax issues, customs and free trade agreements, free trade zones and tax benefits. Local and foreign high-net-worth individuals also seek the team's advice on international tax and estate planning. The practice is led by highly experienced senior partners Alfonso Carrillo and Rodolfo Alegría, and includes key senior associate María de Lourdes Villanueva.

The 'dedicated and knowledgeable' team at QIL+4 ABOGADOS, S.A. has particular strength in tax disputes, regularly defending clients in civil and administrative litigation brought by the tax authority. The team also advises on compliance and the tax structuring of project financing and M&A transactions, including cross-border matters, and assists clients in sectors such as renewable energy and aviation with tax exemptions and specific tax regimes. The practice is led by José Quiñones, who has significant expertise in complex tax investigations. Senior associate Otto Ardón, who is highly active in tax litigation, and associate Hellen Guerra, who focuses on administrative matters, are also key contacts.

Well regarded Guatemalan firm A. D. Sosa & Soto regularly advises on the tax implications of international corporate transactions, transfer pricing, international trade, tax planning and compliance, in addition to representing clients in tax assessments and litigation. Clients include domestic and international corporations. The team is led by Einar Klanderud, who has expertise in tax compliance and litigation, and Juan Pablo Ortiz, whose experience spans transfer pricing and cross-border tax structuring and implementation.

The Guatemalan office of global firm Deloitte Legal Guatemala has experience in cross-border tax matters, acting for both foreign and local clients. In addition to advising on non-contentious issues such as tax adjustments, the firm has a strong tax litigation practice, defending clients in criminal and administrative tax matters before the tax administration and the courts. The team is led by corporate specialist Estuardo Paganini. However, former practice head and tax litigator Sandra Paiz  left the firm in Marich 2020.