By Kimberly Esquivel, Esq. Work Area | EAS LATAM Group The scope of vote No. 32917-2025 for business management, cybersecurity and the use of personal devices Digital transformation has made tools like WhatsApp, Teams, Outlook, and authentication applications essential for the operation of many organizations. However, in many cases, technology has advanced faster than the internal policies needed to regulate its use. The recent ruling No. 32917-2025 by the Constitutional Cham

By MAF. Gabriela Páez Tax Manager – EAS LATAM The World Cup is over. For several weeks, matches brought offices, family gatherings, and WhatsApp groups to a standstill. As always, football allowed millions of people to share joys, disappointments, and conversations that went far beyond what was happening on the pitch. But beyond the spectacle, there is a question that is rarely asked: what fiscal sacrifice do countries make in order to organize a tournament of this magnitude?

By: Kimberly Esquivel, Esq. Labor Management Manager – EAS LATAM Many companies use contractors, consultants, external technicians, or specialized suppliers to meet specific needs. That's perfectly acceptable. The problem arises when the relationship is documented as independent, but in reality operates as an employment relationship. The Labor Code is based on a simple idea: an employment contract exists when a person agrees to provide services to another, under permanent sup