Month: February 2021

Costa Rica: General Considerations for Hiring Foreign Personnel after the Pandemic

Written by: Jose Andrés Gutiérrez  Our Political Constitution is clear indicating that foreigners shall enjoy the same individual and social duties and rights as Costa Ricans (Article 19), this includes therefore the right to be able to work in Costa Rica. For this reason it is significant to have some basic considerations when hiring foreigners; …

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Guatemala: Share transfer procedures in shareholders agreements

Written by: Sofía Escribá In today’s world its common that when a company is managed by different groups of shareholders, whether they belong to the same family or not, a shareholder’s agreement is negotiated and executed (hereinafter referred to as the “Agreement” or the “Shareholders Agreement”) that regulates the relationships between them. This article will …

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El Salvador: Advance payment of the Income Tax

Written by: Verónica Tadeo Advance payment can be understood as: “… the payment made before the occurrence of the generating event that constitutes the future and uncertain event on which the legal force of the obligation depends” (Giulani Fonrouge and Susana Navarrine in “Procedimiento Tributario”, Editorial de Palma, page 159). In such manner, the legislator …

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Entry into force of the Electronic Commerce Law in El Salvador

Written by: Maria Alejandra Tulipano, Millie Miranda y Raúl Garcia   In the Official Gazette No. 27, volume No. 426, dated February 10th, 2020, was published Decree No. 463, which contains the Law of Electronic Commerce – hereinafter “LCE” -, which has the purpose of establishing a legal framework for electronic relations of a commercial, contractual nature, carried out …

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