The process for settling differences provided for in the Internal Tax Regime Law is a fast-track tax assessment that should only be activated when the conditions established in the law are met and, if activated, the principles that regulate administrative procedures and the taxpayer's rights should be respected.
In general terms, doctrine tends to define expiration as "(...) the period that produces the termination of a thing or a right," or as "the loss of force and effect of a power upon expiration of the term for its execution.”
A trade name, as defined in the Decision 486 of the Andean Community, Common Intellectual Property Regime (Decision 486) is any sign that identifies an economic activity, a business or commercial establishment. It is an official name under which an establishment conducts its business.
Blockchain and other technologies related to distributed databases have been an issue subject to considerable discussion. Today, there are several industries looking into its related possibilities and new uses for blockchain are found every day.
With the development of Neuroscience in recent years, human beings can influence their own nervous system, especially the brain.[1] Neuroscience, the branch of science dedicated to the study of the nervous system, has developed a range of technology known as neurotechnology.
Intellectual property law protects plant varieties under the rights of the plant breeder, which grants legal protection to individuals or corporations that obtain a plant variety through plant breeding procedures. For this to be applicable, the plant variety must be new and adhere to the technical requirements of “distinction,uniformity, and stability” (DUS).
CorralRosales’ international legal alliance, TAGLaw®, has again been recognized by Chambers & Partners as “Elite” for 2022—the highest ranking awarded to legal networks and alliances. This is the ninth time TAGLaw has received the distinguished “Elite” designation since Chambers & Partners began ranking legal networks and alliances in 2013.
The National Intellectual Rights Service (hereinafter, “SENADI”), when deciding an opposition against the application for the mark DASH in class 11, considered that the applied-for mark was unregistrable since there was a risk of confusion for consumers due to the prior existence of the opposing party’s trademark DASH in Class 09.
La frase latina ultra vires (abuso de poder) en el derecho societario se la aplica a la extralimitación de las actividades determinadas en el objeto social. El principio ultra vires implica que la sociedad carece de capacidad para realizar actos o contratos que estén fuera del ámbito del objeto social.
Renewable energy sources are increasingly important in tackling climate change[1]. They are also essential to achieve safe and environmentally friendly energy development[2]. As a result, companies have a growing tendency to assume environmental commitments in the international private sphere, including electricity consumption with clean energy.
During this past month, Ecuador’s ratification of the ICSID Convention and its direct influence on the attraction of foreign investment has been the subject of many comments.
The Organic Administrative Code (“COA”) provides that, against the decisions issued by the public administration, there are two kinds of appeals: ordinary appeal and extraordinary appeal for review. The first seeks to have the authority re-analyze the merits of the case with a view on modifying its decision.