Posted by: Carlos Navarro Amador | Senior Associate at Alvarado y Asociados

Business in Nicaragua- The Most Important Changes in the Recent Tax Reform.

In recent years, the country´s the government has been committed to improving Taxation in Nicaragua and attempting to follow the legislative model used by some of the other countries in the region. Starting January 1st, 2013, a new tax law (Law Nº. 822, Tax Concertation Law) came into force in and completely changed the taxation system in Nicaragua. Two years later a new law was issued by the National Assembly containing more than 80 amendments, additions and repeals (Law Nº 891) which came into force December 18th, 2014. 

Posted by: Alvarado y Asociados

Association Agreement between the European Union and Central America

However, it was not until August 1 of the current year that the Agreement became operational, as provided in the second paragraph of Article 353 of the Association Agreement, and also mentioned by DGA´s TC 071/2013 of August 6, 2013. (


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