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Collection efficiency vs. equity and tax justice in Guatemala. The sectoral fiscal contribution

By: Mario Estuardo Archila Lecture given at the VI Annual Congress on Business Taxation, June 24, 2022. Much is said and written about tax equity and justice at the time of tax collection. Two articles of our Constitution establish these principles as fundamental for the validity of taxes imposed by Congress. Sadly, neither one nor…

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Transactions between related companies and transfer pricing regulation in Nicaragua

By: Jean Paul Aguirre Transfer pricing is an extremely important regulation for any company, especially for those companies that are part of a corporate group with presence in different countries. Transfer prices refer to those amounts fixed between related parties for the transfer of tangible and intangible goods or services. The guiding principle is the…

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General Guidance on Obtaining, Modifying, and Reissuing the Tax Identification Number (NIT) in El Salvador

By: Carlos Pineda We hereby inform you that: On June 21, 2022, the General Directorate of Internal Taxes of the Ministry of Finance issued the General Guidance on Obtaining, Modifying, and Reissuing the Tax Identification Number (NIT), with reference MH.UVI.DGll/006.004/2022. This Guide completely replaces the previous Guide with reference MH.UVI.DGll/006.004/2021, dated December 22, 2021. The…