Hiding Assets to Avoid Paying Off Debts
A diferencia de otros delitos más evidentes, en el caso del alzamiento de bienes, la persecución penal debe ir acompañada de pruebas contundentes que demuestren las prácticas malintencionadas y fraudulentas.
A diferencia de otros delitos más evidentes, en el caso del alzamiento de bienes, la persecución penal debe ir acompañada de pruebas contundentes que demuestren las prácticas malintencionadas y fraudulentas.
Es necesario que la política que busca prevenir que se cometan delitos a lo interno de una organización incorpore mecanismos que garanticen su aplicación y eficacia.
Guatemala se encuentra inmersa en el proceso de elección de 13 magistrados de la Corte Suprema de Justicia (CSJ) y 135 magistrados titulares y 90 suplentes de las cortes de apelaciones (CA) para los próximos cinco años (2024-2029).
Guatemala es uno de los 10 países más vulnerables ante los efectos del cambio climático. Los fenómenos climáticos extremos, junto con la rápida deforestación, contaminación de aguas y degradación de suelos, comprometen la calidad de vida y actividades económicas clave del país.
El 26 de agosto de 2024 fue publicado el Acuerdo Gubernativo 122-2024 del Ministerio de Defensa, el cual crea la Brigada de Comunicaciones del Ejército de Guatemala.
La sostenibilidad ambiental y social es una de las grandes tendencias económicas y ofrece un abanico de oportunidades de inversión.
2024 has presented new challenges for supply chains in Guatemala and the region. In June, Quetzal Port (puerto Quetzal), one of the country's most important seaports located on the Pacific Ocean, came close to losing the operation of one of its container terminals.
Decision-makers face complex challenges every day, and one of them is managing potential contractual disputes with business partners (customers, suppliers, commercial allies).
This sentence refers to the action for unconstitutionality filed against the first three paragraphs of Article 291 of the Commercial Code, Decree 2-70 of the Guatemalan Congress.
Social conflict refers to disagreements between two or more groups, whether they are companies, communities, associations, municipalities, or others.
The electricity market is growing steadily, and the range of investment and financing options continues to expand. Recently, our team participated in the renewable energy convention, Renpower Central America 2024, the most important in the region.
Property theft is a problem that affects thousands of owners in Guatemala every year. Criminal organizations are involved in fraudulently obtaining real estate.
In the digital era, these solutions have grown considerably due to the advantages they offer companies and users in their day-to-day operations for payments, money transfers, invoicing, financing, among other functions.
The Guatemalan Tax Authorities (SAT) are interested in auditing and collecting taxes on these and similar activities.
World Intellectual Property Day is celebrated on April 26. The World Intellectual Property Organization (WIPO) emphasizes...
Guatemalan President Bernardo Arévalo took office three months ago, on January 15, 2024. The first 100 days of a new administration are decisive in setting the course of the new government.
On March 25, the Law for the Disposition and Transplantation of Human Organs, Tissues, and Cells (Decree 5-2024) and the Law for Comprehensive Cancer Care (Decree 7-2024) were published in the official gazette.
Today, March 8th, marks International Women's Day. This is a day to reflect on women's struggle for equality, equity, justice, peace, and development.
The Guatemalan economy proved to be robust enough to weather these events without major shocks. Today, the country's main macroeconomic indicators still point to long-term stability.
On February 15, 2024, the Guatemalan Congress approved Decree 2-2024: Credit Card Law.
2024 is expected to be a year full of opportunities in Guatemala's energy sector. Currently there are hydro, geothermal, wind and solar energy projects in the country...
Have you ever checked your bank statements and found transactions that you do not recognize? Recently in Guatemala...
Do you know how much of your data is available online? Do you change your passwords frequently? Do you verify the origin and veracity of a message before clicking on a link?
The Ministry of Public Health and Social Assistance issued the Technical Standard for the Regulation of Distribution and Commercialization of Pharmaceutical and Related Products for Aesthetic Use in Authorized Establishments.
The FCPA is a regulation that establishes accounting standards and sanctions corrupt practices abroad committed by companies with ties to the U.S.
On January 2, the President of the United States signed into law the National Defense Authorization Act of 2024 (NDAA).
The new National Migratory Policy will manage the origin, return, transit and destination of migrants in the country in an effective and human rights-based manner.
Recently, Governmental Agreement No. 307-2023 was published, which set the minimum wage for economic activities for the year 2024in Guatemala.
Guatemala was paralyzed by a series of protests and blockades against the government that lasted 21 days. The most affected economic sectors were the food industry, hospital supplies, industrial chemicals, among others.
On December 6, 2023, the Municipality of Guatemala published Resolution 48-2023, which orders companies to submit protocols for natural disasters or emergencies.
While AI can be used for productive activities such as recruitment, finance, market analysis, among others, it is simultaneously being used for fraudulent activities.
Recently, the "Plan of massive fiscal presences" was announced, which will be carried out in the last weeks of the year in different stores nationwide.
The long-term profitability of any company and its reputation are increasingly linked to the implementation of sustainable measures.
These are the guidelines for all new procedures at the MEM. These norms are mandatory for users and agencies of the Ministry and are already in force.
Guatemala is an attractive market in the region given the high potential for solar, geothermal, and even natural gas generation.
On July 24, the provisions for Guatemala’s new customs declaration and two agreements from the Ministry of Environment were published in the Diario de Centroamérica.
Guatemala is taking action to counteract pollution and improve the final disposal of solid waste in line with environmentally friendly policies.
One month after the first round of elections, the judicialization of the results of the electoral process has caused an institutional crisis that threatens the Rule of Law and democracy in Guatemala.
On June 25, 2023, presidential, legislative, municipal, and Central American Parliament (Parlacen) elections were held in Guatemala.
Guatemalan legislation recognizes and protects industrial property as an inherent right of individuals, guaranteeing exclusive ownership of their creations to the rights holders.
Recientemente se publicó el Informe Especial 301 de la Oficina Comercial de EE.UU., donde resalta que Guatemala es un país vulnerable a delitos relacionados con Propiedad Intelectual
En abril, la Oficina del Representante Comercial de los EE.UU. publicó el Informe especial 301 del 2023 que contiene una revisión anual acerca de la protección y el cumplimiento de los derechos de propiedad intelectual.
We celebrate the World Intellectual Property (IP) Day on April 26. In commemoration, the World Intellectual Property Organization (WIPO) held its celebrations around the "Women and IP: Accelerating Innovation and Creativity" subject.
The Ministry of Economy of Guatemala announced that at the beginning of April of 2023, a new measure for intra-regional trade will be implemented. The charge for the transmission of the Single Central American Declaration (DUCA)[1], specifically the DUCA-F, will now be US$ 3.00
The Guatemalan Supreme Electoral Tribunal (TSE) published the Decree 1-2023, in which it summoned the citizens of all the electoral districts of the country to participate in the General Elections.
The opportunities to invest in renewable energy are increasing in Guatemala. Besides being a good business opportunity, they are good for the environment. If you are interested in investing in charging stations for electric vehicles in the country, this information is for you.
International Women's Day is celebrated on March 8th. This is a day dedicated to raising awareness about the ongoing struggle for gender equality, equity, justice, peace, and development for women. It serves as a focal point for action to promote women's rights and to celebrate their significant contributions to society, the economy, politics, community, academia, and daily life.
In February we attended the conference: "Renpower Central America and the Caribbean", where we learned about new trends in the region's energy and renewable energy markets, the challenges facing the countries, several investment opportunities, and news updates.
During 2022, the Tax Administration analyzed the purchase of luxury cars and detected that the tax burden of these taxpayers is low or null in comparison with the economic capacity necessary to purchase such vehicles.
The CPI is the world's leading corruption ranking. The scores are calculated based on at least three data sources, provided by various prestigious institutions, such as the World Bank and the World Economic Forum, amongst others.
The impact of the international situation has not only been reflected in the availability of basic grains, but also in products such as fertilizer, natural gas, consumer goods, oil and other fuels, amongst others.
An extraordinary 22-month extension was granted on December 2, 2022, so that the already existing projects, constructions, industries, or activities that produce changes to the environments may present the corrective environmental instrument. The new deadline is September 27, 2024. Furthermore, it was also extended to the same date the term to obtain the environmental license.
On December 23, 2022, Governmental Agreement No. 353-2022 was published, which set the minimum wage for economic activities for the year 2023,
These principles are the guarantees that the citizens have against the arbitrariness of the State when decreeing ordinary and extraordinary taxes, excise taxes and special contributions, or when interpreting the application of the rules that regulate them.
The Guatemalan Ministry of Communications, Infrastructure and Housing (CIV) published a bid for the construction of a cargo airport in the city of Puerto San José, Escuintla, to be used as a specialized terminal for import and export of air cargo.
The United States of America is the main foreign trade partner of Guatemala. The customs of both countries have an ample and strong cooperation and collaboration trajectory.
Even though Guatemala has had a Law against Femicide since 2008, and a series of regulations in this matter, these crimes maintain alarming figures.
The matches have begun at Qatar 2022, the biggest and most important soccer competition in the world. This year, 32 nations are competing and despite the excitement that soccer generates in its fans, this tournament is atypical.
Did you know that in Guatemala there is a process for lower risk crimes? Today we share with you the keys to process these crimes more efficiently.
Judicial delay is the failure to meet legal deadlines, which contradicts the right to be judged in a reasonable time. This implies that the work in the courts accumulates, its staff is overloaded, and, therefore, delays justice, for months, or in some cases, for years.
What happens when an individual or legal entity commits a crime? Does it have to face the traditional criminal process, or are there alternative measures to de-judicialize it? Today we share with you an interesting solution: the Opportunity Criteria. Here are three keys to understand it.
On October 14, 2022, Government Agreement 245-2022 was published, which amends article 30 of the Value Added Tax Law Regulations -IVA-.
Según estadísticas del Organismo Judicial, para el año 2017 existían 6 jueces y 30 auxiliares judiciales por cada cien mil habitantes.
We are less than three months away from the date when all works or projects that have an impact on the environment must obtain an Environmental License and Environmental Impact Assessment Studies, issued by the Ministry of Environment and Natural Resources (MARN).
In Guatemala, the governing body in charge of overseeing the audit of public finances is the Comptroller General's Office, headed by its Comptroller General.
On September 24, Guatemala celebrates Lawyers' Day. Today, we recall the different roles that lawyers and our law firm play in society.
The Electric Mobility Incentives Law (the Law) entered into force on August 27. The purpose of said Law is the facilitation and promotion of the importation, sale, purchase and use of electric vehicles, hybrid vehicles, hydrogen vehicles and generally the electric transportation...
On March 3, 2022, the Insolvency Law was published in the Official Gazette. On February 10, 2022 we shared with you a summary of the main elements of the Insolvency Law.
The evolution of societies and criminality, made the States consider that legal entities could also be criminally liable.
The National Agency of Alliances for the Development of Economic Infrastructure -ANADIE- extends an invitation to all individuals or legal entities, legally authorized to operate in the country whose business is to perform Business Advisory Activities and in Management Matters; to submit their bids according to request and the quotation bases...
The Tax Administration has detected the omission in the payment of Income Tax on capital gains in the sale of real estate.
Transparency in the management of public finances refers to the need and obligation for state institutions to publicly and periodically disclose, either ex officio or upon request, information on the amount of their revenues and budgets, the assets they manage, the contracts they sign and the way in which they invest or spend public funds...
Newsletter #136/August 2022
The National Electrical Energy Commission approved the terms of an Open Tender to Contract Power and Electrical Energy for the Supply of Users of the Final Distribution Service,
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Cryptocurrencies are part of a digital payment system that does not rely on banks to verify the transactions made, being decentralized. It is known to be a peer-to-peer system, which allows anyone anywhere in the world to send and receive payments immediately.
Given the rise in infections resulting from COVID-19, today we are sharing a summary regarding the recent applicable measures to prevent and mitigate the spread of the virus.
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Guatemala is facing an economic recovery, amidst economic uncertainty worldwide.
Newsletter #135 / July 2022
The EI Regime encompasses the transmission, certification, and conservation through electronic means of the Electronic Tax Documents (ETD), i.e. invoices, credit and debit notes, receipts and other documents...
Newsletter #134 / May 2022
The purpose of the Law is to create the technical, social, and financial institutional basis to allow Guatemalans access to decent housing...
Newsletter #133 / April 2022
On April 26, 2022, the National Migratory Authority published the following agreements in the Official Gazette, Diario de Centroamerica...
Newsletter #132 / January 2022
The purpose of the Law is to “regulate insolvency, its content covers the Reorganization Plan, the Registry of Insolvency Proceedings and Administrators...
Newsletter #131 / January 2022
The Tax Administration (SAT) held a press conference to present the Results for 2021 and the Examination Plan for the year 2022
Newsletter #130 / January 2022
Publication of the "Norms for the Use of Guatecompras System", in order to regulate, develop and facilitate the use of GUATECOMPRAS System.
Newsletter #129 / January 2022
Each 4 years, the World Customs Organization (“WCO”) reviews the Harmonized System and updates it in accordance with trade needs.
Newsletter #128 / January 2022
On December 29, 2021, Agreement 459-2021 of the Ministry of Labor and Social Welfare was published in the Official Gazette by means of which the "Electronic System for the reception of the Employer's Report and Employees' Payrolls" was created...
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After two years of surviving a pandemic, it seems that sanitary measures have relaxed globally, and we are heading towards the "normality" we have longed for.
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The Congress of the Republic of Guatemala approved amendments to the Criminal Code regarding crimes against children and teenagers through technological means.
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The Attorney General of Guatemala, delivered the annual report of the Attorney General's Office, presenting the results of her fourth year of work that corresponds to 2021-2022.
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To our clients and friends, we are pleased to share some macroeconomic indicators. These indicators were prepared based on information published as of December 31st, 2021 and in some cases based on the information published as of March 31st 2022.
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"Integrity, transparency, and the fight against corruption have to be part of the culture. They have to be taught as fundamental values.” — Angel Gurría, OECD secretary general.
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The Guatemalan criminal justice system was created to judge, punish, and compensate the damage caused to a legal right protected by the Constitution.
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The Constitutional Court (CC) ssued a ruling in which it declared invalid two actions that challenged the constitutionality of the Decree 10-2019 of the Congress of the Republic
Newsletter #42 / November 2017
Our passion for Law has driven us to continue specializing and thus provide extraordinary results to our clients.
Newsletter #61 / February 2020
On February 10, 2020 the Congress of the Republic of Guatemala published in the Official Gazette the Decree No.2-2020 regarding the amendment of the Tax Update Law, which regulates income tax...
Newsletter #126 / December 2021
Governmental Agreement 278-2021 of the Ministry of Labor and Social Security establishes the minimum wage for 2022.
Newsletter #127 / December 2021
Given that in recent weeks there has been a sustained decrease in the number of COVID-19 positive cases, the Ministry of Public Health and Social Assistance has considered overruling the following provisions....