Equity premium in Guatemala
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Equity premium in Guatemala

Byandresincdustry

The topic of the equity premium has taken off in Guatemala, mainly because of the concern about how ventures can be financed, since: They do not want to be diluted. They need capital. Their venture is valued as nothing more than an income expectation. Essentially, there are two ways in which money can come into…

Border Measures and Exhaustion of Rights (original products) in Honduras
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Border Measures and Exhaustion of Rights (original products) in Honduras

Byandresincdustry

Border Measures (FM) are temporary measures designed to prevent the importation or exportation of goods that infringe the rights of a trademark holder and allow the suspension of customs activity and the removal or confiscation of the infringing merchandise. The objective of FMs is to suspend the clearance of counterfeit or “pirated” goods that infringe…

New Income Tax Law proposed in Costa Rica
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New Income Tax Law proposed in Costa Rica

Byandresincdustry

On May 18, 2023 the Executive Branch submitted five bills to the Legislative Assembly related to fiscal and public finance matters. The aforementioned bills are: File 23759: Modification of the Tax Code regarding joint and several liability in tax matters. File 23760: New Income Tax Law. File 23761: New Vehicle Property Tax Law. File 23762:…

Crimes and Misdemeanors in Migratory Matters in Central America
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Crimes and Misdemeanors in Migratory Matters in Central America

Byandresincdustry

There are several crimes and administrative offenses that may be incurred in immigration matters. Within the Central American region, these offenses are punished in different ways, depending on the seriousness of the case. The regulating and sanctioning entity in the countries of El Salvador, Nicaragua, Costa Rica, and Honduras is the Directorate of Migration and…

The myth of fiscal regressiveness in Honduras
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The myth of fiscal regressiveness in Honduras

Byandresincdustry

Sophists were ancient Greek philosophers who, among other things, taught the art of the use of words. Their methods were not always entirely ethical, and it is said that they practiced the art of presenting the false as true. A sophism, therefore, is an argument that appears to be true, but which at bottom is…