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QIL+4 ABOGADOS

 

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The Future of The Law Firms: Building an Effective Relationship Between Millennials and AI
QIL+4 ABOGADOS, October 2018

The role of the Millennial lawyers and the recent incorporation of Artificial Intelligence (“AI”) in law firms are current trending topics. As a 27-year old associate of a law firm based in Guatemala City, every time I read about AI and that global law firms are incorporating AI to their practice, I ask myself, will I be replaced by it (or IT)...

Could Blockchain Help The Recognition Of International Arbitration Awards?
QIL+4 ABOGADOS, May 2018

“We simply cannot go on with this utterly outmoded way of working…Endlessly re-keying in the same information; repeatedly printing and photocopying the same documents; moving files about, losing all or parts of them in the process… It is a heavy handed, duplicative, inefficient and costly way of doing our work and it is all about to go. Considerably past time, we will finally catch up with the world.” Sir Brian Leveson...

Guatemalan Judge Issues Pace Setting Historical Ruling
QIL+4 ABOGADOS, April 2018

Guatemalan respected Judge Erika Aifan issues a historical ruling in a criminal case brought against construction companies. A plea bargain was reached under an abreviated process allowed under Guatemala´s Criminal Law where senior executives for the companies accepted making facilitation payments to the ex-Minister of Construction in order to accelerate backed payments owed for previous construction deals...

Reflections About Neutrality: How The Government Taxes Productivity
QIL+4 ABOGADOS, February 2018

Neutrality is a basic concept in tax policy which establishes that a tax system should not interfere in the decision-making process, so that the decision should be taken based on its economic merits and not in its tax implications. Of course, this is not an absolute principle because it is understood that absolute neutrality is impossible to achieve...

Diversity, It Makes Sense
QIL+4 ABOGADOS, January 2018

Diversity has been a trending topic for the last years. It shows that we, as a society, are acknowledging the past practices of our industries in which one small group of individuals have a platform to thrive and grow within our institution while other groups might have a harder time. There are exceptions to this rule, but it is undisputable that for certain people due to their sex, sexual orientation, race, religion, etc. it’s harder to break the glass ceiling...

Corporate Consilience
QIL+4 ABOGADOS, October 2017

Central America is at an inflection point regarding acceptable compliance and conformity. Among all the anxiety and instability that change will bring, it is welcoming to see that separate disciplines are pushing towards similar objectives in Corporate Governance. A quick discussion on Director´s Responsibility provides a glimpse on how new Governance issues will reshape slanted interpretations of the law...

Guatemala's Anti-Corruption Shock Therapy
QIL+4 ABOGADOS, June 2016

Guatemala is experiencing an unprecedented and well-deserved offensive against corruption. An Ex-President and Vice-President along with many ex-Cabinet members are currently being prosecuted for a growing array of crimes including passive graft, money laundering and tax fraud, among others. The indictments are being brought through the efforts of a UN-sponsored commission which, until recently, had limited success in dismantling “organized crime”, its principal mandate...

Opportunities in Guatemala: Public – Private Partnerships
QIL+4 ABOGADOS, April 2016

Using the Infrastructure Development Partnership Law (Ley de Alianzas para el Desarrollo de Infraestructura Económica) enacted in 2010 and its specific Rules, the Guatemalan Government through the corresponding government agencies (Agencia Nacional de Alianzas para el Desarrollo de Infraestructura Económica – ANADIE and the Programa Nacional de la Competitividad – PRONACOM), is promoting a project portfolio under BOP scheme (built/operate/transfer)...

Drone Regulation in Guatemala
QIL+4 ABOGADOS, December 2015

Although many of us still wonder at a drone cruising the sky, it has become relatively common to see these devices around. Drones are used for commercial, industrial, marketing and informational purposes, and also for pure fun and enjoyment. Drones, technically referred to as Unmanned Aerial Vehicles (UAV), are now part of our lives. As many other aspects of day-to-day life, there is a regulation in Guatemala that applies to drones, though it is scarcely known by the general public...

Notice: Laws Against Corruption
QIL+4 ABOGADOS, December 2012

On November 22nd a law referred as Law against Corruption was published on the official Gazette (Decree number 31-2012 of Guatemalan Congress), which entered into force on November 30th, 2012. This law  mainly incorporates amendments to the Criminal Codes, Law Against Organized Crime and Property Forfeiture Law...

Provisional Suspension Section 180,4 Decree 10-2012
QIL+4 ABOGADOS, November 2012

On Wednesday, October 3rd.,  it was published in the Official Gazette the provisional suspension issued by the Constitutional Court of  Section 180, 4.,  of  Decree 10-2012 which abrogated the withholding exemption contained in Section 12 of Decree 80-2000...

Temporary Suspension of the Definition of Pension Plans
QIL+4 ABOGADOS, November 2012

Temporary Suspension of the Definition of Pension Plans (employees' deductible expenses) as those approved by the “Corresponding Authority” Provisional Suspension of mandatory use of Banking System to evidence Payments and Disbursements of Expenses Higher than Q.30,000.00 In the past, the Tax Administration questioned on a case by case basis Pension Plans administered by private Banks, as employees´ deductible expense...

Temporary Suspension of the Definition of Pension Plans
QIL+4 ABOGADOS, October 2012

Temporary Suspension of the Definition of Pension Plans (employees' deductible expenses) as those approved by the “Corresponding Authority” Provisional Suspension of mandatory use of Banking System to evidence Payments and Disbursements of Expenses Higher than Q.30,000...

Provisional Suspension Section 180,4 Decree 10-2012
QIL+4 ABOGADOS, October 2012

On Wednesday, October 3rd.,  it was published in the Official Gazette the provisional suspension issued by the Constitutional Court of  Section 180, 4.,  of  Decree 10-2012 which abrogated the withholding exemption contained in Section 12 of Decree 80-2000...

Recent Tax Developments in Guatemala
QIL+4 ABOGADOS, August 2012

With two Congressional Decrees approved in February and March 2012 (“Ley Antievasión II” (Decree 4-2012), and “Ley de Actualización Tribuaria” (Decree 10-2012) respectively), Congress introduces several reforms to the Guatemalan Tax System through extensive amendments to the Tax Code (“Código Tributario”) and other tax laws. The most notorious and substantial reforms affect the VAT Law, the Tobacco Tax Law, the Tax Code, and Income Tax Law...

 

 

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