What is a merger or acquisition of companies and why are they carried out? Mergers and acquisitions are part of a business strategy in which two or more companies join together as one entity to grow, gain competitiveness in the market, and strengthen themselves. A...
A franchise is a business model that has gained prominence in Costa Rica in recent years and can be utilized by small, large, or medium-sized entrepreneurs. Through franchising, the owner of a brand, service, or business, referred to as the franchisor, grants another...
The Corporation (Sociedad Anónima or S.A.) and the Limited Liability Company (Sociedad de Responsabilidad Limitada or S.R.L. or LTDA.) are the most commonly used business entities in Costa Rica for investment or engaging in commercial activities. The Corporation...
Factoring: An Overview When a company accumulates numerous accounts receivable, such as invoices or promissory notes, it may turn to factoring, also known as invoice factoring or invoice discounting. Factoring becomes a highly viable option for a company in need of...
The electronic invoice is a method used to generate, send, and store invoices electronically, reducing paper usage and simplifying accounting and taxation processes. The primary goal of electronic invoicing is to have more accurate control over the earnings of...
“Copyright according to the National Registry: ‘It is one of the branches that contemplates Intellectual Property, with the aim of protecting original intellectual creations (…) The protection of Copyright covers the expressions, creative, ingenious,...