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

The Journal of Law of the Institute of Legal Research of the Faculty of Legal Sciences of the National Autonomous University of Honduras presents its forty-third (43) volume, number one (1) corresponding to the year two thousand twenty-two (2022). The institute with a research trajectory of more than fifty (50) years has been able to carry out research and legal articles among other scientific works, which are part of the tradition of doing university and are reflected in the Journal of Law. Generating a national and international space for consolidated researchers with a long history in research, as well as those who want to expose their first works and intellectual productions.

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.

Even before putting to sea, during the construction process, a ship can be a source or object of maritime risks; it has been said source, since it has the immanent character of being the genesis of damage or harm to its builder or to third parties; or it can be an object, that is, a matter of damage or impairment, as a result of the action of third parties, and even of the shipyard itself. Notwithstanding the above, there are also certain risks of breach of contract, which can undermine the legal position and interests of the shipyard, for which it is necessary to guarantee the fulfilment of the obligations of the contract that represent a claim for this party. In view of the misfortunes derived from shipbuilding, the purpose of this paper is to analyze, determine and conceptualize the Marine Insurance coverages in the Institute Clauses for Builder's Risks Policies of 1/6/88, the Marine Construction All Risks 01/09/07, and the Japanese Builder's Risks Insurance Clause, understood as the main contractual instruments used in Shipbuilding contracts, and their relationship with ship mortgages.

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.

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.

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.

As a result of the climate crisis, there is a need to establish a legal framework to protect people who, affected by environmental conditions, must move from their territories, prioritizing sectors that suffer greater vulnerability, such as children and adolescents. In this context, this study analyzes the possible regulation applicable to minors persons who must migrate for environmental reasons, in order to satisfy the integral protection of their rights, in particular, the guarantee of non-refoulement, extensible to their family nucleus. To this extent, using a dogmatic methodology and the systematic and factual methods, it is concluded that (i) although the regulation on refuge, contained mainly in the Convention of Geneva of 1951, is not compatible with the nature of environmental displacement, (ii) based on a harmonious interpretation of the Convention on the Rights of the Child and the Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families, and the General Comments of their respective Committees, it does allow States to fully protect children and adolescents in compliance with the principle of the best interests of the child and the guarantee of family unity.

The objective of this paper is to address the legal consequences of the susceptibility of direct impact on Indigenous Peoples within the framework of the Environmental Impact Assessment System (SEIA), which translate into obligations for different actors in the environmental assessment procedure, namely: (i) the obligation of the State to decree an indigenous consultation process; (ii) the obligation of the owner and the State to evaluate a project or activity through an Environmental Impact Assessment (EIA); (iii) the obligation of the owner to propose mitigation, reparation or compensation measures, and the correlative duty of the State to evaluate them in accordance with the results of the indigenous consultation process. These are three legal consequences that, although traditionally addressed separately by doctrine and jurisprudence, are intimately related, so they should not be separated from each other, but understood together. This way of understanding the scope of the susceptibility of direct affectation is useful both for the actors that participate in the SEIA and for the reviewing body of the legality of the Environmental Qualification Resolution (RCA) and the administrative procedure that precedes it. In addition, the proposal is consistent with the obligations assumed by the State of Chile regarding the protection of the rights of indigenous peoples from the perspective of Convention 169 of the International Labor Organization (ILO) on indigenous and tribal peoples.