Application of the Right of Withdrawal in Costa Rica: Convenience and Comparative Analysis With Spanish Legislation

The right of withdrawal in Costa Rica, regulated by Law 7472 and its regulations, are limited to door-to-door sales. It allows consumers to rescind contracts within eight business days of their completion without any liability. This provision, an exception to the principle of Pacta Sunt Servanda, protects Costa Rican consumers. Unlike Spain,...

The Importance of Seeking Legal Advice Before a Social Security Inspection

It is common for the Guatemalan Social Security Institute to monitor employers' and affiliates' compliance with the payment of contributions to the social security system through workplace visits, regardless of their nature, and by reviewing accounting books, salaries, payrolls, payment receipts, and any other labor-related documents. This can...

Special Provisions for the Promotion and Granting of Tax Incentives to Support the Development of High-rise Real Estate Projects

The new provisions are intended to encourage investments and economic activities in real estate development projects with 35 floors or more.

Reputational Risk of Tax Evasion: Panama Releases List of Tax Debtors

Our tax expert in Panama shares this article on tax evasion and the measures adopted by Panamanian authorities.

Bills Currently Being Discussed in the Legislative Assembly That Seek Significant Changes in Worklplaces

The updating of laws and the clarification of legal gaps necessitate the emergence of new regulations or reforms of existing ones; therefore, bills currently being discussed in the Legislative Assembly will be analyzed.