Disney and the Paraguay Investor Pass
Disney FastPass – A World of Fantasy The Walt Disney World (or simply “Disney”) needs little introduction. A world of fantasy come to life…
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Tax Residency in Paraguay: Legal Requirements and Common Mistakes
In 2025, 38,236 applications for residency in Paraguay were filed, mainly by citizens from Brazil, representing an increase of…
Typhoons, Taxes, and the Cost of Rights
A Story of Typhoons It was December 2018 when, as is usually the case at this time of year, the typhoons (the…
Forgotten Rights: Tax Assessment and Municipal License
In recent years, it has become increasingly common for various municipalities to demand payment of the license tax—commonly known as “Patente…”
Yin and Yang in Taxation
Yin and Yang are two ancient concepts in Taoism (a Chinese philosophical tradition), best known for the symbol that represents them, which…
Digital Platforms and Effective Brand Utilization
Written by María de los Ángeles Barrios ✉️ marianbarrios@mersanlaw.com Digital Platforms and Effective Brand Use The use of digital platforms such as…
Electronic Signatures and Digital Documents in Paraguay
Written by Tatiana Pereira ✉️ tatianapereira@mersanlaw.com Electronic Signatures and Digital Documents in Paraguay Technology has become an integral part of our daily lives and has…
Weapons, Germs, and Electronic Documents
Written by Tomás Mersán Riera, Partner. ✉️ tomasmersan@mersanlaw.com Weapons, Germs, and Electronic Documents “Weapons, Germs, and Steel” is the title of a book published…
4-day workweek
Written by Gustavo Gómez, Senior Associate ✉️ gustavogomez@mersanlaw.com In the workplace, the constant search for a balance between productivity and quality of life…
Tax Incentives for the Reorganization of Family Businesses
Family-owned businesses play a very important role in the Paraguayan economy. It is estimated that more than 80% of the country's businesses…
Growth and Dynamism in the Paraguayan Stock Market
To provide a brief overview of the capital market in Paraguay, it is worth noting that, for quite a few years now, it has been developing in pursuit of…
Open Innovation: The Evolution of the Business Ecosystem
Written by Rebeca Perez, Associate ✉️ rebecaperez@mersanlaw.com
Excessive Burden: How to Terminate a Contract When It Becomes Too Costly
Written by Franco De Gásperi, Esq. I imagine that at some point you’ve found yourselves in a social commitment that you no longer wanted to attend…
Tax Avoidance, Tax Evasion, and Transfer Pricing
Written by Gustavo Gómez, Senior Associate ✉️ gustavogomez@mersanlaw.com in collaboration with Camila Colombo With the emergence and growth of multinational companies, there has been an increase in…
Paraguay, an island surrounded by (a dead capital)
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com A neighborhood surrounded by dead capital—Ricardo Brugada, or as it’s commonly known, “La Chacarita,” is one…
Compliance: The New Corporate Trend
Written by Carmen Belotto, Senior Associate ✉️ carmenbelotto@mersanlaw.com Previously, and until very recently, the term “compliance” was only mentioned when we talked about…
Russia 2018 and the World Cup of Transfer Pricing
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com A Competitive Tournament – Russia 2018 October 10, 2017. 8:30 p.m. It was a night…
COVID-19 and the Social Nudge
Written by Romina Cardozo León, Associate ✉️ rominacardozoleon@mersanlaw.com “Keep your distance,” “don’t touch your face,” “wash your hands when entering and leaving…”
Warren Buffett, Holding Companies, and the IDU
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com A successful model—and regulation—What comes to mind when we hear the…
Social Distancing and Remote Signatures
Written by Attorney Camila Colombo During this quarantine, many people are finding it difficult to…
The Myth of the Pombero and State-Owned Enterprises
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com Paraguayan Folklore It is 7:17 p.m. on a cool spring evening. Out in the fields, the foreman, exhausted…
The Stock Market and the Fourth Industrial Revolution
Written by Romina Cardozo León, Associate ✉️ rominacardozoleon@mersanlaw.com Life as we know it today has evolved through various traditional forms of negotiation until it reached…
Tobacco, Taxes, and (Passive) Smokers
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com The Curse of the “Marlboro Men” Who doesn’t remember the Marlboro cowboy? 21st century. The year 2020.…
Trade Dress in Paraguay: A Substantial Shift in Case Law.
Written by Liliana Rosanne Nolan, Associate ✉️ liliananolan@mersanlaw.com When we think of brands, most of us usually imagine a specific, distinctive name or a…
Social and Corporate Distancing. Remote Meetings
Written by Gustavo Gómez, Senior Associate ✉️ gustavogomez@mersanlaw.com The World Health Organization’s declaration of a pandemic and that of…
The Curious Case of… MUV in Paraguay? Legal and Economic Regression
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com The Curious Case of Benjamin Button American writer and novelist Francis Scott Key Fitzgerald tells the story of…
The Chernobyl Disaster and Rent Control
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com The Collapse of a Socioeconomic Experiment: The Soviet Union The Union of Soviet Socialist Republics, or rather…
The Blockchain Revolution and Smart Contracts
Written by Marcelo Corrales What is blockchain? And why is this new technology revolutionizing the world? Blockchain is one of the…
Copyright Infringement on the Internet
Written by Marcelo Corrales: Challenging the Principle of “Territoriality” The principle of territoriality has been the subject of much controversy. In the field of law…
Corporate Criminal Liability
Written by Marcelo Corrales. Do you think it's a good idea or not? Which versions do you like best? "Societas delinquere non potest" is a…
Star Wars – International Episode on Copyright
Written by Marcelo Corrales: A “New Hope” for a More Flexible Approach The Lucasfilm case is a very good example of international conflicts involving…
How much does legal uncertainty cost?
Written by Gustavo Gómez, Senior Associate ✉️ gustavogomez@mersanlaw.com With the Paraguayan justice system currently in the eye of the storm, it is…
The Sacred Competition
Written by Camila Colombo To say that competition is inherent to human nature is by no means an exaggeration. The desire to excel, to…
Receipt or invoice? Just that, thanks…
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com The Case of the City of Bucaramanga Bucaramanga is a small, picturesque Colombian city located…
Justice and Efficiency… An Economic Analysis of the Law in Paraguay
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com What is Law and Economic Analysis? Why should I care? Law and Economic Analysis…
A World Without Lawyers? 21st Century: Smart Contracts
Written by Camila Colombo. Placing bets with friends on the outcome of a game between two teams is quite common. But realistically,…
Insider Trading on the Paraguay Stock Exchange
Written by Marcelo Corrales There are several myths and legends about the stock market. Many of these stories stem from the famous…
The Odebrecht Scandal, the González Daher Scandal, and Incentives for Corruption
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com The Invincible Roman Empire and the Odebrecht Case During the 2nd century A.D., Rome…
Chronicle of a Foreseen Change: New Transparency Rules for Corporations… or Are They?
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com Some background In recent years, money laundering, terrorist financing, and…
Pandora's Box and the Lessons from Singapore
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com Legend has it that Prometheus stole fire from the gods to give it to the…
Fintech and the Digital Age in Paraguay: Checks in the 21st Century
Written by Tomás Mersán Riera, Partner ✉️ tomasmersan@mersanlaw.com It was 1997 when the modest British band “Marillion” found itself facing an ambitious—to the…
Your Company in 24 Hours… Simplified Joint-Stock Companies
Written by Camila Colombo How many times have you felt the urge to quit your job and start your own business? More than a few people…
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