A new tax system – Guatemala

By: Andrés López The idea of a new fiscal or legal tax system is not an ideal of the constitutions or an ephemeral idea, but an essential obligation, which should not be in hands of the bureaucracy or political candidates. Creating a new tax system must always start...

Franchises – Honduras

By: Nemesis Escalante The principal object of the Franchise is the transfer by a franchisor to another entity called Franchisee, so it can commercially operate the goods, services industrial and intellectual property, and know-how within a local national or...

The escrow account – El Salvador

By: Michelle Sutter Mergers and acquisitions (M&A) processes are dynamic, intense, and changing operations, which require total concentration and experience to address all those issues that are very specific to them. Within these processes, there is an activity...