Arias

In the Fashion Industry. By Ivón Hernandez – Arias, Guatemala One of the characteristics of the fashion industry is that it has all kinds of people and companies, from artisans, micro, small and medium-sized enterprises (MSMEs), to multinationals. Each one is a piece of the machinery that moves the global fashion market on a daily […]

By, Paola Rojas, Senior Associate for Arias in Costa Rica.   Although in Costa Rica the current law does not expressly regulate workplace harassment, this figure has been conceptualized, over the years, as a series of systematic acts of aggression, mostly psychological, that seek to undermine dignity, cause isolation and even force a worker to resign […]

The future of law is linked to technological evolution, especially with the arrival of new tools: smart contracts. The implementation of smart contracts poses not only the modernization of the contractual mechanisms that we already know, but also the challenge of adapting traditional law to an environment where technology gives a modern meaning to fundamental […]

RESOLUTION 004/2025 APPROVES THE GUIDE FOR THE PREPARATION OF PERIODIC SECURITY REPORTS (IPS/PBRER) FOR PANAMA The Ministry of Health of Panama issued guidelines for the submission of Periodic Safety Reports (IPS/PBRER) by sanitary registration holders in Panama. These reports should include aggregated data, new safety information, and a benefit-risk analysis. The guide seeks to establish […]

By Rolando Alvarenga, Arias   In recent years, legal innovation has profoundly transformed the landscape of the legal profession. From being a discipline associated with formality and tradition, the legal sector is adopting disruptive technologies that optimize its services, improve efficiency and open new opportunities for legal professionals. This evolution is not only changing the […]

Arias. On December 30, 2024, Executive Decree No. 177 of December 30, 2024 (hereinafter the “Regulations”) was enacted, which regulates the law that establishes the obligation to maintain accounting records for certain legal entities (hereinafter the “Law”). Exceptions: Legal Persons Exempt from Compliance with the Law: Legal entities that are tax taxpayers in the Republic […]

On November 15, 2024, the new Vaccination Law was approved by Decree Number 25-2024 by the Congress of the Republic of Guatemala. This legislation seeks to strengthen the immunization system and guarantee access to safe and effective vaccines for the entire population. The most relevant aspects of the law are developed below: The law seeks […]

INCREASE IN THE MINIMUM WAGE IN 2025 AND COMPLIANCE WITH EMPLOYER OBLIGATIONS. By Arias, Guatemala 1. MINIMUM WAGE 2025   The minimum wage established by Government Agreement No. 264-2024 of the Ministry of Labor and Social Security will come into effect as of January 1, 2025. Below we provide more details on this matter. How much […]

Business Innovation in the Legal Framework of El Salvador. By: Adán Araujo, Arias. Adán Araujo, Senior Counsel in El Salvador, expert in Corporate Law, shares with us this article about the Simplified Joint Stock Company (SAS), a legal figure introduced in 2024 that facilitates the creation of companies through simplified procedures, limits the liability of its shareholders […]

Rolando García, Senior Counsel in ARIAS Costa Rica.  Rolando, an expert in Commercial Law, shares with us the following article on how paradigm shifts in the way consumers acquire goods and services generates the need to analyze the relevance and effectiveness of existing consumer protection regulations. Particularly, on the elements that would allow balancing the […]

By Anny Ramos, associate, Arias. Trademark law in the execution of a franchise agreement or a license to use. How do they differ? Over the years globalization has been a fundamental catalyst in the growing integration of economies around the world, the clearest example being the direct impact it has had on the business need […]

by Arias – El Salvador The Congress declared the year-end bonus as non-taxable with the Income Tax up to an amount of one thousand five hundred dollars (USD$ 1,500.00). On November 26th, 2024, in plenary session, the Congress approved the transitory decree that declares as a non-taxable income, and consequently not subject to the Income […]

Provided by Arias.   November 2024 | Guatemala In the early hours of November 20 of 2024, the Congress of the Republic approved, as a matter of national urgency, the bill of the Competition Law, which seeks, among others, to promote and defend competition, as well as to prevent, investigate, combat, prosecute and sanction anticompetitive practices. […]

The law for the protection of personal data, and the law for cybersecurity and information security have been approved. Written by Fernando Montano, and David Blanco, Arias On November 12, 2024, the Salvadoran Congress approved the Personal Data Protection Law and the Cybersecurity and Information Security Law. The Personal Data Protection Law aims to establish […]

KEY ELEMENTS Uriel Balladares, attorney at ARIAS Nicaragua and expert in Labor Law, shares this article on the obligations imposed by Nicaraguan legislation and international treaties to promote the inclusion of people with disabilities in the workplace, the benefits these regulations provide to employers, and recommendations for best practices to be implemented for the integration […]

THE TRANSFER OF POWERS FROM THE NATIONAL FORESTRY INSTITUTE (INAFOR) TO THE MINISTRY OF ENVIRONMENT AND NATURAL RESOURCES (MARENA) WAS APPROVED. Written by: Rodrigo Ibarra, Isabella Machado Jirón, Arias – Nicaragua October 2024 | Nicaragua To ensure compliance with the forestry regime in the national territory, the National Assembly approved Law No. 1,222 “Law on […]

A Pillar of Business Sustainability. Written by Catalina Rivera, Arias   As we observed World Mental Health Week, it’s essential to reflect on a topic that, while often overlooked, profoundly affects millions of workers and the success of organizations: mental health in the workplace. The increasing pace of work, pressure for results, and lack of support […]

By Arias Digital transformation is an imminent need for companies and governments around the world. In this context, the electronic signature has become an essential tool to facilitate the execution of contracts, commercial transactions and other legal acts without the need to be physically present. In Honduras, the Law on Electronic Signatures (Decree 149-2013) and its Regulations mark a before and […]

Rodrigo Ibarra, partner, and Kevin Humberto Castro, associate attorney at ARIAS, Nicaragua   Public infrastructure projects can be defined as the activity or set of activities whose function is to improve the provision of services in the medium and long term; and due to their level of importance, according to the Political Constitution of the Republic of […]

Andres Marroquin, lawyer in ARIAS Guatemala and expert in Commercia Law, shares the following article on the importance of lawyers as strategic allies in business legal compliance and risk prevention, helping business owners avoid unforeseen risks and costs. Usually, lawyers are solicited when a situation that needs to be resolved arises; however, should this be […]

Without Sanitary Registration in Nicaragua. Throughout the year 2024, the National Authority for Sanitary Regulation ( ANRS ) of the Ministry of Health ( MINSA ) of Nicaragua has been updating its regulatory framework for the registration, importation, distribution and commercialization of regulated products. These updates have great impact and relevance for natural persons, legal entities, national and foreign […]

AN INNOVATIVE PROCEDURAL FIGURE INTRODUCED BY THE NEW CODE OF CIVIL PROCEDURE OF PANAMA.   Yuri Moreno and Mario Herrera, lawyers at ARIAS Panama who are experts in Litigation,  share with us this article on the “Disclosure of Evidence”, known as “Discovery” in Anglo-Saxon Law; a novel figure that has been introduced in the new Civil Procedure Code, […]

September 2024 | Nicaragua. The recognition of the legal protection of innovative pharmaceutical products is and has been a matter of great importance for the health sector and the pharmaceutical industry, due to the relevance of adequate legal protection of research and development activities to generate a growing incentive in the industry that allows the […]

The Impact of the New Labor Inspection Protocol in Honduras. Valerya Theodoracopoulos, a Honduran lawyer and expert in Labor Law with Arias, shares with us this article on how the country has taken a step towards reducing the gender inequality gap in the workplace by approving and implementing the new Labor Inspection Protocol, specifically focused […]

With increasing information and education about environmental issues, people are more aware of the negative impacts their actions have on the environment, from pollution to deforestation and climate change. People are beginning to understand how their individual choices, both what they consume and how they consume it, can affect the environment in the long term. […]

The impact of the New Labor Inspection Protocol in Honduras.   Valerya Theodoracopoulos, lawyer in Honduras and expert in Labor Law, shares with us this article on how the country has taken a step towards reducing the gender inequality gap in the workplace by approving and implementing the new Labor Inspection Protocol, specifically focused on […]

With the increase in information and education about environmental issues, people are more aware of the negative impacts their actions have on the environment, from pollution to deforestation and climate change. People are beginning to understand how their individual choices, both what they consume and how they consume it, can affect the environment in the […]

A Beneficial Relationship for Companies The relationship between Artificial Intelligence (AI) and Compliance, specifically in the anti-corruption field, represents an area of great interest and rapid evolution, whose potential benefits are being missed by the vast majority of companies in the region. Corruption is a global problem from which our region is not exempt. For […]

Who can use the Olympic properties and how? The Olympic Games, held every four years, constitute a global phenomenon in international sports that have gradually built a portfolio of intellectual property rights over the years. The most iconic is undoubtedly the five interlocking rings logo, but it is not the only one. The most recent […]

Unemployment figures in Panama have increased alarmingly, which is why the newly inaugurated Government of Panama has launched an aggressive program through which a 2019 Law is regulated, which at the time created the “Learning by Doing” project without major impact on the offer of first jobs for young people in the private sector. Thus, […]

Rodolfo Salgado, lawyer in Honduras and expert in Commercial Law, shares this article with us on the Ministry of Finance’s adjustment to the Production and Consumption Tax by five-point nineteen percent (5.19%) in accordance with the year-to-year variation of the Consumer Price Index (CPI) for 2023. The Ministry of Finance, through Agreement No. 218-2024, dated […]

Ximena Tercero, tax expert in Guatemala, shares her perspective on the consequences of the punitive actions announced by the Superintendence of Tax Administration (SAT) on May 21, 2024, regarding taxpayers who issue to Final Consumers (C/F invoices). In 2023, the Value Added Tax Law Regulations and the FEL system were amended to restrict the issuance […]

Investment Companies, also known as Investment Funds, are usually an attractive alternative for those people who do not have the necessary capital to start in the world of investments. Specifically, investment funds work because an administrator consolidates the money of several people to invest it in a basket of different assets, thus allowing investors to obtain […]

The National Congress approved a ban on the sale of energy drinks to people under the age of 18. This law was approved on April 25 of this year, with the aim of protecting the life and health of minors in Honduras. The Law will establish regulations for the sale of all those beverages that […]

What is the executive process? In Panama, the so-called “executive process” is a type of judicial procedure that is used to enforce an obligation that is supported by an executive title. In accordance with the provisions of article 1612 of the Judicial Code of Panama (CJP), compliance with clear and enforceable obligations that are recorded […]

Through notice 059-03-2024 issued on March 12, 2024, the Tax Authority of Nicaragua (DGI) has announced the option to obtain tax documents through the document printing module, which is accessible via the “electronic tax window” (VET). The documents available for issuance include the Tax ID, registration certificate, and proof of definitive registration. Taxpayers affiliated with […]

Historically, invoices have been a key element to keep control of commercial operations, both for the tax authorities in each country and for the merchants and/or consumers of a product or service. In this changing and globalized world, it is almost impossible for technology not to have an impact in all fields of daily life, […]

Our lawyers in Panama, María Cristina Fábrega and Issa Rodríguez, experts in immigration matters, share this article with us about the modifications made to the Permanent Residence Permit as a Qualified Investor, which will come into effect this year. Executive Decree 722 of October 15, 2020, which creates the subcategory of Permanent Resident as a […]

On February 15th, 2024, the Congress of the Republic approved in third reading the bill for a new consumer protection law (hereinafter, the “Bill”). If approved, this initiative would repeal the current regulations on this subject and introduce different provisions aimed at protecting consumer rights. The law in force today (Law for the Protection of […]

In recent decades, wind energy has played a fundamental role in the challenge of diversifying Nicaragua’s energy matrix, representing approximately 12.68% of the nominal installed capacity (i.e. 186.20 MW) in our country, as established in the Electricity Generation Expansion Plan, published by the Ministry of Energy and Mines (MEM) for the period 2019-2033. Despite this, […]

The LEGISLATIVE DECREE 7-2024, published in La Gaceta, No. 36,463, on February 17, 2024., containing the Amnesty of the Honduran Institute of Social Security (IHSS), grants the benefit of Amnesty for the payment of surcharges, fines, and interests on debts originated by non-payment of employer and worker contributions to said Institute, left unpaid by the […]