Publications - Accounting Law
With the issuance of Resolution 13 of 2023, the implementation of the Energy Efficiency Law of 2021 (Law 21305) is moving forward. This new resolution lists the companies that must actively manage their energy consumption and how it should be…
On October 12, 2022, the Chilean Congress approved the Fintech Bill (Fintech Law), which now only needs to be enacted by the president of the Republic to become a law. In this information alert we detail the highlights of this new regulation.
Contracts for mergers and acquisitions mainly look to spread the risk between the buyer and seller and to regulate shareholder relations within the company. The same occurs with venture capital, but the differences between traditional and venture…
In an earlier edition of our Latin American Viewpoints newsletter (see here), we analyzed the main provisions applicable to notification of mergers and acquisitions in Chile, Peru, Colombia and Mexico. In this second part, we examine a…
In current M&A practice, when talking about transactions of a certain size, it is important to take economic competition factors into account, and a preliminary and important element that especially needs to be considered is what the merger…
On September 23, 2021, Supreme Decree No. 6 of 2021 of the Ministry of Economy, Development and Tourism was published in the Official Gazette approving the Electronic Commerce Regulation. The purpose of this regulation is to strengthen the…
The different jurisdictions in the Latin American region are proposing new regulatory schemes on 'fintech' matters. In this article we analyze the main regulatory trends in Chile, Colombia, Mexico, Peru and Brazil.
The effects of the pandemic have prompted Latin American governments to adopt measures to promote public-private partnerships (PPPs), public works and privatizations. Garrigues provides an analysis of the situation and trends in the infrastructure…
When negotiating a corporate merger or acquisition, both buyers and sellers would benefit from agreeing to and contractually specifying their position about sandbagging, which is when a buyer knows that a seller’s representation or warranty is…
We are pleased to share our first issue of 'Latin American Viewpoints'. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of…