GUATEMALA
WHY PERMANENT ESTABLISHMENTS HAVE NO GUIDANCE AND MECHANISM IN GUATEMALA?
Permanent Establishments are regulated in Article 7, of Decree No. 10-2012 of the Congress. Although its regulation dates to 2013, the Tax Administration Office has not shown interest in developing a criterion and internal regulations so that a non-resident can effectively constitute a PE in Guatemala... (keep reading)
  EL SALVADOR
COMPLIANCE AUDITS AS A GOOD CORPORATE PRACTICE
All companies, being subject to comply with the provisions set by the Commercial Code, may be also required to comply with special laws on Consumer, Antitrust, Prevention of Asset and Money Laundering, Anti-Corruption, among others matters... (keep reading)
  HONDURAS
REFORM OF ARTICLE 99 OF THE LAND TRANSPORT LAW AND THE IMPORTANCE FOR THE COUNTRY
The development and performance of the transport sector is relevant to the competitiveness of Honduras due to its interrelation with agriculture and manufacturing; the latter represents 5.2% of GDP, while industrial production linked to the agricultural sector stands out for... (keep reading)
  NICARAGUA
CENTRAL AMERICA AND PANAMA: APPROVAL OF CENTRAL AMERICAN TECHNICAL REGULATION RTCA 71.03.36:21, WHICH REGULATES THE LABELING OF COSMETIC PRODUCTS
The Council of Ministers of Central American Economic Integration (COMIECO) approved RTCA 71.03.36:21 through resolution number 467-2022; completely replacing the content of RTCA 71.03.36:07, which will remain... (keep reading)
 

COSTA RICA
IS YOUR INACTIVE ENTITY PREPARED TO REPORT TO THE TAX AUTHORITIES?
Since the Law for the Strengthening of Public Finances entered into force in July 2019, a new condition was created for all those legal entities incorporated in the country that do not carry out an economic activity... (keep reading)

 

PANAMA
THE GENERAL DIRECTORATE OF REVENUE INFORMS ALL TAXPAYERS THAT THEY MUST UPDATE THE INFORMATION DECLARED IN THE REGISTRY OF TAXPAYERS
Resolution No. 201-4393 of June 21, 2022 of the General Directorate of Revenue of the Ministry of Economy and Finances establishes... (keep reading)

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