GUATEMALA
SUMMON FOR GENERAL ELECTIONS BY THE SUPREME ELECTORAL COURT
On January 20th of the present year, the Supreme Electoral Court issued Decree number 1-2023, by means of which it called for general elections... (keep reading)
  EL SALVADOR
FAQS ON THE CURRENT LEGAL FRAMEWORK FOR WATER RESOURCES IN EL SALVADOR
Since the approval of the General Law on Water Resources or Ley General de Recursos Hídricos (LGRH) which was published on January 12, 2022 and entered into force six months later, as well as the initiation of the new Salvadoran Water Authority or Autoridad Salvadoreña del Agua(ASA)... (keep reading)
  HONDURAS
ADJUSTMENT OF THE PROGRESSIVE RATE SCALE FOR THE PAYMENT OF INCOME TAX, PERIOD 2023
Based on the Income Tax Law, the Income Tax is established as an annual tax levied on income from capital, labor, or a combination of both... (keep reading)
  NICARAGUA
NEW REGULATIONS ON BONDED WAREHOUSES
New operating and financial regulations have been created, as well as the minimum amount required for capital stock in the General Warehouses of Deposit... (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 does not carry out an economic activity (“inactive entities”)... (keep reading)

 

PANAMA
TRANSFER PRICING IN PANAMA
The concept of “Transfer Pricing” refers concretely to the prices agreed upon in operations carried out among persons who are part of the same economic group... (keep reading)

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