Blog A Priori

#CostaRica 🇨🇷 #APriori_Informs: Tax Court Restores Full Functionality of the RTBF by Denying Injunctive Relief

By resolution issued on April 10, 2025, the Administrative and Civil Tax Court, denied the injunctive relief filed by the Costa Rican Bar Association against the State and the Costa Rican Drug Institute (ICD in Spanish), under Case File No. 24-002389-1027-CA.

#ElSalvador 🇸🇻 #APriori_Alerts: Tax Exemption Regime Approved for Investments Relocated to El Salvador

On Thursday, August 7, 2025, the Legislative Assembly approved the “Special Regime to Incentivize...

#CostaRica 🇨🇷 #APriori_Article: When Trademarks Are Not Distinctive: Legal and Commercial Risks

Recently, Costa Rica’s commercial legislation underwent a series of reforms related to business...

#CostaRica 🇨🇷 #APriori_Informs: New Rules Governing the Incorporation and Operation of Corporations and Limited Liability Companies

Law No. 10729 was recently published in Item No. 69 of Official Gazette No. 98, introducing a...

#CostaRica 🇨🇷 #APriori_Informs: Mandatory Registration of Email Addresses as of June 4

The National Registry has announced that, effective June 4, 2025, all newly incorporated business...

#Nicaragua 🇳🇮 #APriori_Article: The Cordobization Policy in Nicaragua from a Legal Perspective

LThe cordobization policy in Nicaragua has been promoted by the Central Bank of Nicaragua (BCN)...

#Nicaragua 🇳🇮 #APriori_Article: The Ultimate Beneficial Owner in Nicaragua

The Nicaraguan legal framework has adopted the concept of the ultimate beneficial owner (UBO) as a...

#CostaRica 🇨🇷 #APriori_Article: The Resurgence of Bartering

The exchange of goods, commonly known as "bartering," brings to mind the saying by Parag Gupta: ...

#CostaRica 🇨🇷 #APriori_Informs: Payment of the Legal Entities Tax Must Be Made in January

Every year, business entities are required to fulfill several obligations, including the payment of...

#ElSalvador 🇸🇻 #APriori_Informs: New Intellectual Property Law and Creation of the Salvadoran Institute of Intellectual Property

On August 8 of this year, the Legislative Assembly approved the new “Intellectual Property Law,”...

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