Continuing an experimental practice of holding a single hearing to decide multiple unrelated Section 101 motions brought under Rule 12, ...

There is a popular saying regarding Trusts which is that "the limit of trusts is the imagination", given its known flexibility and application in terms of contracts and its success, brought about by the practical experience obtained from its development throughout history.

When investing in Costa Rica, as in other countries around the world, investors frequently find themselves facing the dilemma about which is the best option available when purchasing any type of real estate, whether to do so as a natural person, that is, in their own name, or whether to form a company, which constitutes a legal entity and all the implications that comes along with it.

Remedy of relief filed by Rafael Angel Zamora Fernández, holder of identification card number 1-563-370, against the Environmental Administrative Tribunal of the Ministry of Environment and Energy.

U.S. tax season has just passed. But while you’re currently thinking about it, now is really not the time to start planning tax strategies for the year gone by. The good news: it’s never too early to plan for the years ahead. Too often people give little thought to tax planning except when it comes time to filling out those annoying governmental forms.

The implementation of this type of liability is due to an undertaking to fight current, ongoing and unsustainable tendencies: reduction of biodiversity and the contamination of water and soil.

The concept of trust has been put into practice in the ordinances of several Latin American countries and more and more this type of instrument, which allows an infinite number of modalities arising from inter vivos or mortis causa contracts (eg. inheritances), is being utilized. It allows greater versatility in contractual relationships.

Many owners who operate their business through a limited liability company or limited partnership consider at some point whether to convert their business into a C corporation.

This letter discusses major planning issues related to recent estate and gift tax developments.

The concept and function of guarantees have evolved in accordance with the times and purposes for which they have been applied.

This letter discusses major planning issues related to recent estate and gift tax developments. Specifically, this letter provides updates related to estate, gift and generation-skipping transfer...