Printing of tax documents from the Tax Electronic Window (VET) in Nicaragua
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Printing of tax documents from the Tax Electronic Window (VET) in Nicaragua

On March 12 of the current year, the General Directorate of Revenue (DGI) issued “NOTICE-059-03-2024” whereby taxpayers under the general regime and fixed quota regime were informed that they can now, through the Tax Electronic Window (VET), print the following tax documents: Unique Taxpayer Registry (RUC) ID. Registration certificate. Definitive registration/modification certificate. In this regard,…

Legal theft of tax credit in VAT in Guatemala
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Legal theft of tax credit in VAT in Guatemala

Continuing with the line of comments already made regarding the reforms undergone by the VAT in Guatemala, which have led to eliminating the right to claim tax credit, we now address the reforms to art. 16. Let’s start with the original article: ARTICLE 16. Inadmissibility of tax credit. The right to tax credit does not…

Digital Disruption of Evidence
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Digital Disruption of Evidence

In early February, the XV International Arbitration Congress CAI Costa Rica 2024 was held. This event brought together key figures in Ibero-American arbitration to discuss the latest developments, experiences, and trends in international arbitration. In 2024, I had the honor of moderating one of the final panels of the event, titled “Digital Disruption and Integrity…