News

ES: Legislative Assembly decrees an exemption of payment of special tax to large taxpayers for beneficiaries of special tax regimes

June, 2019

Legislative Assembly (Congress in El Salvador) decrees an exemption of payment of special tax to large taxpayers for beneficiaries  of special tax regimesAt plenary session on Thursday, May 16th, 2019, the Legislative Assembly approved the amendment to Article 4 of the Law on Special Contr...

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CR: New law imposes criminal liability on legal persons

June, 2019

In Costa Rica, only natural persons could be considered as authors of a crime and sanctioned accordingly. This changed with the approval of the Bill of Law "Law on Criminal Liability of Legal Entities on Domestic Bonds, Transnational Bribery and Other Crimes", on June 10th, 2019.Under the new law, l...

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NC: Grace period for the payment of capital gain tax for the transfer of assets subject to registry

May, 2019

Pursuant to Law 987 Law of Amendments and Additions to Law 822, "Nicaraguan Tax Law" (hereinafter "Law 987"), the tax rate for the transfer of assets subject to registry assets was increased. Notwithstanding the foregoing, the sixth Article of the Ordinal II "Transitional Provisions" of this La...

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ARIAS HAS BEEN NOMINATED IN THE AMERICAS WOMEN IN BUSINESS LAW AWARDS 2019

May, 2019

The percentage of women in the legal market is getting stronger, and Euromoney Legal Media Group recognizes that women play an important role in the legal profession; therefore, year-on-year, it carries out the Americas Women in Business Law to recognize the best lawyers in each practice area, and a...

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