By: Rebeca Sequeira Financial Analyst – EAS LATAM The consultation MH-DGT-DNTI-DCN-CONS-0022-2026 provides clarity on a topic especially relevant for companies that operate in dollars or other foreign currencies: the treatment of the exchange rate difference from an accounting and tax perspective does not always coincide. In general terms, although accounting under IFRS recognizes exchange differences at the end of each period, for Income Tax purposes these should only be con

By: Kimberly Esquivel, Esq. Labor Management Manager – EAS LATAM When a company thinks about labor compliance, it usually thinks about payroll, salaries, social security contributions, vacations, and holidays. All of this is important, but today it's not enough. In an inspection by the Ministry of Labor and Social Security (MTSS), the company must also be able to demonstrate that it has internal policies, clear procedures, evidence of disclosure to staff, and preventive mec

By: MBA Fernando Campos Managing Partner - EAS LATAM A hotel can have high occupancy, sell more rooms, and still lose profit margin. It can also have a full restaurant, active events, and a lot of operational activity, but little actual profitability at the end of the month. Often the problem lies not only in the operation itself, but also in how the financial information is presented and analyzed. A traditional income statement can tell you if the hotel made a profit or a lo