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Considerations on Tax Penalties in Guatemala

Byconsortiumadmn

By: Mario Estuardo Archila In tax matters it is customary to apply a penalty automatically, by “default”. In a cold and objective manner. However, this position should be rejected, since there are external elements that would make the sanctioning rule inapplicable, if we really understand that we are in a system of law. One of…

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Workplace violence and harassment in Nicaragua:

Byconsortiumadmn

By: Bertha X. Ortega To refer to violence and harassment in the world of work as unacceptable conduct is because they constitute a violation or abuse of human rights and a threat to equal opportunities and are incompatible with decent work. The first and most important thing is to define what is considered violence and…

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Sexual Harassment in Employment Relationships in Costa Rica

Byconsortiumadmn

By: Gerardo Delgado del Valle Following the definition given by the International Labor Organization, sexual harassment can be defined as “…insistent propositions, touching, approaches or unwanted invitations, of a sexual nature, which may come from a superior or a co-worker, which directly influence employment opportunities and working conditions or environment and which also produce effects…

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When a foreigner acquires tax residency in El Salvador?

Byconsortiumadmn

In a globalized world, cross-border traffic of labor and specialized professionals is increasingly common, so it should not be surprising that many foreigners travel to El Salvador, either temporarily or permanently, to carry out their activities as employees in companies or in the free exercise of their profession. El Salvador uses the Principle of Territoriality…