https://blplegal.com/wp-content/uploads/2025/06/La-importancia-del-DD_FOTO-Aurora-Solis.jpg Aurora Solís Senior Associate Costa Rica E-mail What is due diligence, and why does it matter? As a purchase and sale transaction approaches closing—whether involving a company, real estate, or other valuable asset—it is natural for the parties to want to finalize it quickly. However, in the rush to sign, a fundamental step is…
Category Archives: Analysis
Analysis, At BLP, Blog, Costa Rica, Free Trade Zones
How to Mitigate the Impact of Tariffs Imposed by the United States
13
Jun
Jun
The U.S. Government, in its first 100 days in office, imposed new tariffs on other countries as a reciprocal measure that, in its view, would encourage the purchase of more products made in the United States, increase tax revenue, balance the negative trade disparities with other countries, and boost investment levels. As a result of…
Analysis, Blog, Business Law, Guatemala, Labor & Employment, Tax
Employee Stock Plans and Their Deductibility in Income Tax (ISR): Key Considerations
07
Apr
Apr
Author https://blplegal.com/wp-content/uploads/2025/04/Planes-de-Acciones-para-Empleados_FOTO-Elisa-Lacs.png Elisa Lacs Senior Associate Guatemala E-mail Employee stock plans, known as stock options or employee share ownership plans (ESOPs), are a strategic tool for attracting and retaining talent. However, their tax treatment in Guatemala raises questions about their deductibility under the Income Tax (ISR). A key issue is whether these plans can be…
01
Apr
Apr
Author https://blplegal.com/wp-content/uploads/2025/04/Articulo-Transacciones-de-Fusiones-y-Adquisiciones-MA_FOTO-Aurora-Solis.png Aurora Solís Senior Associate Costa Rica E-mail Smart contracts are self-executing agreements that automatically enforce the terms of specific arrangements between parties, such as buyers and sellers. These contracts are already being implemented across various commercial sectors, particularly in FinTech, through high-frequency trading, or in retail via online purchases with dynamic pricing. In…
21
Jan
Jan
Author https://blplegal.com/wp-content/uploads/2025/01/Articulo-AI-A-Catalyst-for-Creativity_FOTO.png Orlando Cardoza Partner Nicaragua E-mail As has been the case with past technological advances, AI will become a “a tool for efficiency” for writers and creators, streamlining certain aspects of the creative process, and enabling them to focus on the emotional elements of their craft that only human creativity can achieve. While resistance…
Analysis, Blog, Costa Rica, Environment, Health & Safety
New Regulation strengthens prevention and response to chemical accidents in Costa Rica
20
Dec
Dec
Author https://blplegal.com/wp-content/uploads/2024/11/Articulo-Hidrogeno-Verde_FOTO.png Luis Palacios Director Costa Rica E-mail Until recently, chemical accidents were treated in the same way as other types of accidents, a problematic approach since the authorities must adapt any response to the specific threat involved. In the case of chemical substances, it is essential to have precise knowledge of the products handled…
Analysis, Blog, Costa Rica, Free Trade Zones
The importance of advancing toward a paperless cross-border trade in Costa Rica
11
Dec
Dec
Author https://blplegal.com/wp-content/uploads/2024/12/Articulo-Comercio-sin-papeles_FOTO.png Jocelyn Vargas Customs Consultant Costa Rica E-mail Costa Rica has made significant strides in pursuing a paperless cross-border e-commerce system driven by market demands and its inherent benefits. The paperless cross-border trade initiative established under the framework of the World Trade Organization’s (WTO) Trade Facilitation Agreement aims, among other objectives, to digitalize the…
Analysis, Blog, Costa Rica, Environmental, Social and Governance (ESG)
Costa Rica: A Strategic Destination for Green Hydrogen Development
18
Nov
Nov
Authors https://blplegal.com/wp-content/uploads/2024/11/Articulo-Hidrogeno-Verde_FOTO.png Luis Palacios Director Costa Rica E-mail https://blplegal.com/wp-content/uploads/2024/11/Articulo-Hidrogeno-Verde2_Simon-Sauve.png Simon Sauvé Director Costa Rica E-mail Amid the global energy transition, green hydrogen emerges as a key alternative for achieving decarbonization. With abundant renewable energy, ample water availability, and a legal framework that encourages foreign investment, Costa Rica has significant potential to attract investment and become…
Analysis, Blog, Guatemala, Intellectual Property
Management and Defense of Intellectual Property in Organizations
24
Sep
Sep
Author https://blplegal.com/wp-content/uploads/2024/08/ART-Propiedad-Intelectual_FOTO.png Marleni García Associate Guatemala E-mail Ongoing intellectual property (IP) management involves strategic decisions on exploiting, defending, and transferring an organization’s intangible assets. These processes are vital for maximizing the value of IP assets and ensuring their protection in a competitive environment. Management of the Intellectual Property Portfolio Effective management of the IP portfolio…
Analysis, Blog, Guatemala, Intellectual Property
Strategies for Identifying and Protecting Intellectual Property Assets
26
Aug
Aug
Author https://blplegal.com/wp-content/uploads/2024/08/ART-Propiedad-Intelectual_FOTO.png Marleni García Associate Guatemala E-mail Protecting intellectual property (IP) assets ensures an organization’s competitiveness and long-term success. This task begins by identifying intangible assets and continues with the implementation of robust protection strategies. Identification of Intellectual Assets The first step in managing Intellectual Property is identifying the intellectual assets within an organization. This…