Business tax


Business tax

The family protocol and Family Council are part of the infrastructure of Corporate Governance, so it is necessary to ensure proper implementation and operation; Deloitte Guatemala has a line of specialized services that contribute to the achievement of best practices and processes in the family business.

Compliance and reporting services

Among the services provided are:


1. Institutionalization

  • Family Protocol.
  • Profile of Directors.
  • Operating Rules of the Board and the Executive Committee.


2. Corporate Governance Model

  • Structure of Corporate Governance.


3.  Succession Plan

  • Definition of strategic profiles.
  • Plans competence and skills development.
  • Implementation plan.

Climate Change and Sustainability

Our services are divided into:

Sustainability Management

  • Evaluation model of sustainability.
  • Map of sustainable value creation.
  • Map of vulnerability and business risk.
  • Contingency plans.


Carbon Management

  • Inventory of Greenhouse Gases (GHGs).
  • Carbon Footprint (product or service).
  • GHG reduction strategies
  • Mitigation strategies.
  • Carbon Markets.


Green IT

  • Maturity Model Green IT.
  • Control model specific areas such as telecommunications, datacenter efficiency, direct energy use, paper use, technological waste, processes applications and end-user computing.


Sustainability Reports

  • Global Reporting Initiative (GRI).
  • Identification of key indicators.
  • Development of information capture processes.
  • Developing Sustainability Reports.
  • Verification of Sustainability Reports.
  • Training in CC&S