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Transfers of shares of corporations in Nicaragua

By: Jean Paul Aguirre Once again, we address the importance of corporate stock transfer transactions; a topic that we have previously addressed in the series of articles on “Mergers and Acquisitions in Nicaragua” and “Tax Effects of Stock Transfer Transactions”. Recently, this topic has gained great relevance, since the legal system applicable to this type…


Bill to promote and facilitate electronic commerce in Guatemala (6029)

By: Alejandra Fuentes-Pieruccini On February 23, 2022, the plenary of the Congress heard the bill called “Law to Promote and Facilitate Cross Border Electronic Commerce”. The initiative proposes to amend the Value Added Tax Law, the Tax Update Law (which regulates Income Tax) and the Provisions for the Strengthening of the Tax Administration (Decree 20-2006)….

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Taxation of digital services in Central America

By: Alejandra Fuentes-Pieruccini y Felipe Guevara The digitalization of the economy has generated significant changes in all areas of the economy, including tax treatment. The modification of the traditional ways of conducting commercial transactions generated a discussion on the need to change both local and international regulations, in order to tax transactions in the places…

Licitación Guatemala 2022

Escrito por: Salvador Del Valle En noviembre de 2021, la Comisión Nacional de Energía Eléctrica (CNEE) emitió la resolución CNEE 267-2021, que contiene la aprobación de los Términos de Referencia para que las distribuidoras Distribuidora de Electricidad de Oriente, Sociedad Anónima (DEOCSA), Distribuidora de Electricidad de Oriente, Sociedad Anónima (DEORSA) y Empresa Eléctrica de Guatemala,…