Month: July 2020

Guatemala: Will the ‘iuris tantum’ principle reach the banking sector?

Written by: Álvaro Castellanos and Diego Alejos   In 2002 the so-called ‘third monetary and financial reform’ was undertaken in Guatemala, which resulted in the issuance, among other important regulations, of the Law of Banks and Financial Groups, (the ‘Law’) (Congressional Decree 19-2002), which came to modernize the legal regime in this matter, which had …

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El Salvador: Economic reopening and restarting of tax controls. Are you prepared to face a tax audit?

Written by: William Escobar   We are in a transitional phase. We are coming from a cessation of economic activity and an obligatory home quarantine, as a result of state measures to prevent or limit the proliferation of COVID-19 infection; and we are currently undergoing a resumption of economic activity in phases, which seek to …

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