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Found 18 articles

Imputation in the Abandonment of the Procedure and Interpretation of its Rules

The paper analyzes a judgment issued by the Supreme Court on the occasion of a judicial remedy, as a useful and suitable measure to interrupt the six-month period of Article 152 of the Code of Civil Procedure that regulates the abandonment of the procedure.


Guide to Good Corporate Governance Practices for Foundations and Corporations

The purpose of this document is to be a guide that serves to improve the corporate governance of foundations and corporations through the implementation of good practices.


Good Practices for Good Governance of Foundations and Corporations

In foundations and corporations, both non-profit entities, the governance function must be oriented towards fulfilling the mission, which is the ultimate goal of this type of organization.


Duty of Information of Financial Institutions to the SII

On June 30, 2022, Law No. 21,453 was published, which introduced amendments to the Tax Code regarding various matters, including on the obligation of financial institutions to deliver to the Service of Internal Taxes (SII) information of people and/or companies in certain cases.


Declaration of a Single Employer and Infringement of the Company's Freedom of Contract: the Constitutional Court Declares the Unenforceability of Article 3 of the Labor Code

At the beginning of March 2022, and in a divided decision, the Constitutional Court declared the unenforceability for unconstitutionality of part of Article 3 of the Labor Code (case No. 11124-21).