
Criminal Liability of Legal Entities
The evolution of societies and criminality, made the States consider that legal entities could also be criminally liable.
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....