Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

The reader has in your hands an article on the research that has become about the new and main forms of Money Laundering that this modern crime uses through the multidimensional market that this century offers. Undoubtedly, in different legal systems there are effective measures to combat them, but none are so vital and necessary, such as the Notarial Function to provide a safe solution for prevention, which are carried out by an internal element in its exercise "security". the one that lets go of social fun that prevents social violence from being a natural actor, illicit acts that harm the legal rights of citizens.

In the current international context and the globalized economy of multinationals, companies have extended their investments by settling in different jurisdictions through subsidiaries, companies of the same business group, or other corporate forms, to expand their commercial relations. Under this internationalization scenario, transfer pricing has acquired a transcendental incidence within the operations and transactions carried out between companies when dealing with their associated or related parties, making necessary its regulation in the different legal systems of the world. This research article addresses the regulatory framework of transfer pricing in Nicaragua since its entry into force in 2017.

This paper analyzes the institution of compensation, a way to extinguish obligations, based on the regulatory framework provided for in the Civil Code, highlighting some referents of comparative law; It is intended to bring the practical reality of legal professionals closer together with the provisions of the law; In order to contribute to the understanding of said legal figure and overcome the deficiencies that arise in terms of recognizing the requirements or typical elements. Finishing it, with some reflections.

This article proposes, from a legal perspective, the role performed by the Board of Directors in the implementation of corporate governance practices in Microfinance Intermediary Financial Institutions (IFIM), as a means that allows the effective compliance of its strategic objectives and the strengthening its financial and social work, in such a way that it directly contributes to the financial inclusion of those social groups that do not have access to financial services through traditional banking. In this sense, good governance in the IFIs will promote the trust and transparency of credit institutions, an efficient design of their financial products, technological innovation, and better risk assessment and management. In this way, these governance practices will contribute to strengthening its reputation and improving its position in the market. Taking into account the negative impact that a governance crisis could cause in the institutions that operate in the microfinance sector, a market with a strong focus on social performance, mainly oriented towards promoting the financial inclusion of marginalized groups, is necessary and opportune to do a survey to determine if the IFIs, voluntarily registered in the National Registry of IFIs of the National Microfinance Commission (CONAMI) of Nicaragua, have an ideal legal framework that provides them with the necessary guidelines to implement good practices in governance matters corporate, or if the domestic regulation establishes limitations for its implementation from the self-regulation.

Historically, corporations have enjoyed the protection of the corporate veil, a figure that guarantees the anonymity of the identity of its partners, and therefore constitutes the main characteristic of his capitalist society however, this benefit has been used to carry out illicit businesses in the name of the legal entity. Circumstance that has forced several countries, including Nicaragua, to implement the registry of the final beneficiary, under recommendations No. 10, 22, 22, given by the Financial Action Task Force (FATF), so it is worth asking ourselves if this registry attempts against the legal nature of corporations, and what security it provides to companies on the safeguarding and handling of their information.  This documentary research addresses these questions, because it has been developed to analyze the legal nature of corporations, the dogmatic basis of the corporate veil theory, and the legal-practical transcendence of its lifting through the obligation of reporting the final beneficiary. This obligation is necessary in view of the growing commercial and technological evolution, and also requires the Nicaraguan State to adequately safeguard the information provided by the partners through this registry.

The occasion of the tenth anniversary of the entry into force of the Law of Administrative Contracting of the Public Sector and its Regulations, is a very opportune moment to carry out legal-practical feedback between the achievements obtained and the goals for the future of public contracting in Nicaragua. Both regulations brought with them advances that significantly strengthened transparency in state management, and at the same time have brought about a series of difficulties that may be due both to contradictions or gaps in the aforementioned regulations and to inconsistencies between their provisions and the practical reality of the law. day to day. With the publication of this article, we want to contribute to this feedback process, presenting an analysis of the practical application that these standards have had over these ten years, and proposing challenges for the future. Supported by the reference sources for this research and reinforced by our professional experience, we will comment on the main regulatory provisions, highlight their successes, discuss their gaps and propose the aspects that we consider that can be taken into account in case of eventual reforms.

From the rise of digital delivery platforms, the need arises to analyze the problem of legal classification between a digital delivery platform and a service provider, as a result of a growing development of the economy and digitization. We will analyze in this work the questions about the elements of an employment relationship, with emphasis on alienation and subordination or dependency; for which we will examine the regulation of digital distribution platforms through Spanish and Nicaraguan positive law. As a corollary, the Spanish judicial response is analyzed based on relevant cases, such as the case of Glovo and Ofilingua SL, and the recent Judgment of the National Labor Court of Appeal on Hugo Technologies, S.A. Finally, some final reflections are raised in the framework of the debate on the problem of legal qualification of digital delivery platforms.

Civil liability that arises within family law relationships it is a new topic in Nicaragua; This research work aims to be a contribution to try to alleviate this doctrinal vacuum. The matter of the civil liability in family relationships is addressed in this work from low of torts perspective (although is included breach of contract arising from damages caused by non-compliance with the economic regime of marriage) and it is studied by placing it in three areas of law: criminal law, civil law and family law. From the point of view of family law, civil liability has certain peculiarities that make it a sui generis right that must be taken into account in order to achieve the principle of comprehensive compensation for damage that includes all kinds of financial and non-economic loss.