The legal directory International Tax Review (ITR) recognized Consortium Legal as “Central America Tax Firm of the Year” at the annual gala held last Thursday, September 14 in New York City, United States. The event brought together the best law firms in the continent to highlight their work in the most innovative transactions of 2022,…
Through Executive Agreement N°031-2023-TEL-MICITT, published in Scope N°77 of the Official Gazette N°75 of May 2, 2023 and notified to SUTEL by MICITT through official letter number MICITT-DVT-OF-350-2023, the Executive Branch issued the initial decision for SUTEL to instruct the procedure for concessions of radioelectric frequency spectrum bands for 5G services. See Bidding basis
Intellectual Property is divided into two main areas, copyright and industrial property. To see them applied to the fashion industry, both within the national and international context, we will be addressing each of them in greater depth. The fashion industry has the particularity that garments can be protected through the applied work of art (belonging…
Introduction In our different jurisdictions we saw that the application and implementation of electronic signatures was accelerated during the pandemic and in recent years, Central American countries have passed legislation that gives the same legal validity and effectiveness to electronic signatures as handwritten signatures. Today, we are beginning to hear of some precedents from regulatory…
With respect to the distribution contracts of foreign houses signed in accordance with Law number 6209 and that continue after the reform of the law introduced in 2007, two questions arise. Firstly, should the indemnity be considered an acquired right and, secondly, which indemnity regime should be applied? It must be analyzed at what moment…
In a world increasingly aware of the need to protect the environment and reduce greenhouse gas emissions, Costa Rica has become a true leader in the adoption of renewable energy and the implementation of sustainable policies. Through a combination of unique factors and a determined commitment, Costa Rica has made significant progress in achieving sustainable…
Regional Tax Team Concept and background: Capital gains are those that are generated by activities outside the taxpayers’ line of business. That is to say, they do not come from their line of business or usual activity. Capital gains occur when as a result of a monetary operation, there is a difference between the amount…
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:…
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…
Central America, May 22, 2023 Consortium Legal, one of the leading legal firms in Central America, announces the evolution of its brand as part of its commitment to continuous improvement and staying at the forefront of the market. With the largest legal team in the region, Consortium has always been committed to excellence and…
By: Annette Herrera Pro-bono work is free legal services for the benefit of low-income, socially vulnerable, or marginalized individuals or communities, and the organizations that assist them (NGOs). Providing pro-bono services to those who need them most demonstrates professional integrity and strong ethical values. Pro-bono work is increasingly linked to environmental, social, and corporate governance…
In the absence of publication in the Official Gazette La Gaceta, the “Law of the Self-Employed Worker” is already a reality. The new regulation is composed of only two articles and two transitory articles; however, its content brings substantial changes in favor of thousands of independent workers. The first article of the law defines an…