Paid Leave for Mammograms and Pap Smears in Paraguay

On October 19, International Breast Cancer Day was commemorated. Under the National Government’s campaign “Let’s Make Prevention a Tradition,” this Pink October MERSAN emphasizes that a culture of prevention is also built in the workplace, and leave for mammograms and Pap smears is part of it. What the Law Establishes on Leave for Mammograms and […]

Copyright and Artificial Intelligence: Is the Work Mine?

Is the work mine or the AI’s? When it comes to copyright and artificial intelligence, the most common scenario is the following: a person writes a prompt, within seconds the AI generates a result, whether a text, an image or a melody, and the user accepts it exactly as produced, without adding changes, without editing […]

Tax Residency in Paraguay: Legal Requirements and Common Mistakes

Residencia fiscal en Paraguay - MERSAN

During 2025, 38,236 residency applications were filed in Paraguay, mainly from Brazilian citizens. This represents a 31.3% increase compared to 2024 and consolidates a 203.5% cumulative increase over the last decade. Why are so many foreigners seeking to relocate to Paraguay? This trend can be explained primarily by the convergence of three factors: A simple […]

Typhoons, Taxes, and the Cost of Rights

Tifones, impuestos y el costo de los derechos - Tomás Mersán - MERSAN

A Story of Typhoons It was December 2018 when, as usually happens during this time of the year, typhoons (the eastern counterpart of hurricanes) strike Southeast Asia (Pacific Ocean) with heavy rain and extreme storms. Coincidentally, a friend happened to be in the tourist area of El Nido, Philippines, at the wrong place and at […]

Forgotten Rights: Tax Assessment and Municipal Business Licenses

In recent years, it has become increasingly common for various Municipalities to claim payment of the License Tax – commonly referred to as the “Commercial License” – from companies engaged in primary activities such as agriculture, livestock, mining, among others. These claims are usually processed through administrative proceedings that subsequently lead to contentious-administrative litigation, or […]

The Tax Yin and Yang

The Yin and Yang are two ancient concepts of Taoism (a Chinese philosophical tradition) more popularly known through the symbol that represents them than for what they actually imply. If the name does not sound familiar, perhaps this image does: Although the symbol depicts them together (which also has an explanation, as we will see […]

Digital Platforms and Effective Use of Trademarks

Written by María de los Ángeles Barrios ✉️ marianbarrios@mersanlaw.com Digital Platforms and Effective Use of Trademarks The use of digital platforms as a tool to promote and strengthen a brand has become essential in today’s environment of e-commerce and digital communication. The importance of digital platforms in brand strategies is widely recognized and reflected in […]

Electronic Signatures and Digital Documents in Paraguay

Written by Tatiana Pereira ✉️ tatianapereira@mersanlaw.com Electronic Signatures and Digital Documents in Paraguay Technology has become integrated into our daily lives and has transformed the way we conduct business. It is therefore important to become familiar with it in order to take advantage of its many benefits. The application of electronic signatures and digital documents […]

Guns, Germs, and Electronic Documents

Written by Tomás Mersán Riera, Partner. ✉️ tomasmersan@mersanlaw.com Armas, gérmenes y documentos electrónicos “Guns, Germs, and Steel” is the title of a book published in 1997 by Jared Diamond, an American writer, geographer, and biologist. This work, for which he received the Pulitzer Prize, had an ambitious objective: to discover —among other historical milestones— the […]

Intercompany Loans

imagen de portada de artículo prestamos intercompany

Written by Tomás Mersán Riera, Partner. ✉️ tomasmersan@mersanlaw.com