Preferred or Limited Voting Shares under Honduran Law
I. Shares in a Corporation and the Rights They Confer Article 90 of the Honduran Commercial Code establishes that a corporation is one that exists under a corporate name, with founding capital stock divided into shares, in which shareholders limit their liability to the payment of the shares they have subscribed. Likewise,
Read More
The Missing Case of Honduras in the Digital Taxation of the Sales Tax (ISV)
A considerable portion of the global economy already operates—and will continue to operate—in digital environments. Online services, technology platforms, intangible goods, subscriptions, and on-demand content have become part of everyday consumption. Consequently, the tax systems of dozens of countries have had to modernize to prevent revenue loss
Read More
Corporate Governance Regulation and Control Mechanisms in Honduras
Nowadays, in the business environment, companies operate as increasingly complex systems. The growing dynamics and challenges of the market bring with them the need to establish effective corporate governance mechanisms. “Corporate governance involves the establishment of a set of relationships between the company's management, its board of directors and
Read More
Related Party Transactions Regulated by Article 210 of the Commercial Code of Honduras.
Introducción de las Transacciones Entre Partes Vinculadas en la Legislación Mercantil Hondureña. Mediante el Decreto Legislativo número 284-2013 contentivo de la “Ley Para la Generación de Empleo, Fomento a la Iniciativa Empresarial, Formalización de Negocios y Protección a los Derechos de los Inversionistas”, se reformó el artículo 210 del Código de Comercio en el cual
Read More
Consortium Contracts in Honduran legislation and its application to public procurement
Generalidades Un contrato o acuerdo de consorcio se refiere, en síntesis, a un convenio suscrito entre dos o más sociedades mercantiles con el objetivo de agruparse y conjuntamente participar en la ejecución de un negocio o proyecto en específico, determinando las reglas aplicables y regulando la dirección de dicha operación conjunta, pero manteniendo cada una
Read More
Capital Increases with Share Premium in Honduras: A Mechanism to Avoid Dilution
Para desarrollar el concepto de prima de emisión, primero es importante definir que es un aumento de capital y que tipos de aumento de capital existen en Honduras. El aumento de capital en una sociedad mercantil en un proceso mediante el cual una empresa incrementa su capital social, es decir, el valor total de las
Read More
Legal Implications and Compliance Requirements for Country-by-Country Reporting in Honduras
1. Orígenes en la Fiscalidad Internacional y Marco Normativo Honduras ha formalizado su compromiso con la transparencia fiscal global a través de la ratificación del Informe País por País (CbC), adoptado bajo el Acuerdo SAR-653-2023. Esta decisión está alineada con las políticas de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) y las
Read More
Why Central America Needs More Transparency and Public Scrutiny Over Congressional Appointments
Title: Why Central America Needs More Transparency and Public Scrutiny Over Congressional Appointments Autor: Dennis Hércules Año: 2022 Medio: IACL-AIDC Blog Click para leer
Read More
Taxation of Persons with Disabilities
Title: Taxation of Persons with Disabilities Autor: Roberto Ramos Año: 2021 Medio: ILP/Kenya’s National Taxpayers Association Click para leer
Read More
Tax Insights from Latin American and Caribbean in the Context of COVID-19
Title: Tax Insights from Latin American and Caribbean in the Context of COVID-19″ Autor: Roberto Ramos Año: 2020 Medio: American Academic Scientific Research Journal for Engineering, Technology, and Sciences 72(1):128-42
Read More
