Social media represent new challenges for those of us who work in the field of Intellectual Property. The unauthorized use of trademarks and their counterfeiting occur today in an environment that requires a different approach. Social media, and particularly Instagram is the new “go to location” for the promotion and development of brands, through full interaction with consumers…
Category Archives: Blog
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Aug
Aug
GAZETTE SUMMARY EXECUTIVE DECREES Update of the single tax by fuel type The Tax Authorities updated the amounts of the single tax by fuel type, as follows: Fuel Type Tax (colones) Regular Gasoline 241,25 “Super” Gasoline 252,75 Diesel 142,75 Asphalt 49,00 Asphaltic emulsion 36,75 Bunker Fuel 23,25 LPG 49,00 Jet Fuel A1 144,75 Av Gas…
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Aug
Aug
On January 21, 2019, a Bill was introduced to the Economic Affairs committee that would re-establish Costa Rica as one of the foremost countries in the conservation of natural resources and the fight against pollution. This project proposes an ambitious regulation that would prohibit public purchases of single-use plastics, prevent the production and import of…
21
Aug
Aug
Internet service providers advocate charging bandwidth-intensive internet companies and content providers. Unquestionably, net neutrality stirs up emotions. The origin of the concept dates to 1860, when the regulations governing communications between the Atlantic and Pacific states of the United States of America required that messages be transmitted with absolute impartiality observing the “first come, first…
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Aug
Aug
On February 6th, 2018, the Legislative Assembly adopted the last amendment to the Montreal Protocol on Substances that Deplete the Ozone Layer. This is the sixth amendment that has been made to the Montreal Protocol, an agreement designed to phase-down the production and consumption of ozone-depleting substances, thereby reducing their potential release into the atmosphere….
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Aug
Aug
On December 3rd, 2018, the Legislative Assembly approved the Bill entitled Tax Reform – Law of Strengthening of Public Finances. The Bill includes two major amendments to the Costa Rican tax legislation. First, the Sales Tax Law would be completely changed, since it is intended to transform the actual Sales Tax into a Value Added Tax (VAT). The…
21
Aug
Aug
GAZETTE SUMMARY EXECUTIVE DECREES Delays in granting benefits Article 5 of Executive Decree number 40540-H, called “Fiscal Contingency” was amended, authorizing a delay for granting the declarations of public interest, sports activity, or cultural interest, for activities or legal entities, by the different government entities that have the authority to grant it. The declaration of sports…
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Aug
Aug
Generally, a person invests in a corporation to obtain, eventually, economic advantages. The right to the dividend is acquired inherently, by virtue of being a shareholder, in a commercial company. The doctrine has classified it as a patrimonial right (with economic content) that the shareholder has against the corporate entity, unlike political rights (for example,…
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Aug
Aug
The second Customs and Tax Amnesty in Honduras 2018 By Decree No. 51-2018 of June 6, 2018, the second Customs and Tax Amnesty of the present year was issued, published in the October 6, 2018 edition in the Official Gazette, containing the following benefits: Tax Regularization Customs and Tax amnesty Amnesty Honduran Institute of Social…
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Aug
Aug
Gazette Summary ADMINISTRATIVE RESOLUTIONS Registrations, modifications or deregistrations of Taxpayers Through Resolution No. DGT-R-60.2017 of December 20, 2017, the Tax Administration clarified the necessary requirements and procedures for registration, modification or de-registration before the Taxpayers’ Registry. Likewise, the resolution details that, for economic activities, the Tax Administration adopted the Uniform International Industrial Classification (ISIC). The…