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El Salvador
By José R Tercero, José R Tercero
In one of the first cases brought under the new Law on Mediation, Conciliation and Arbitration, a court of appeals of the San Salvador district has vacated an award on the grounds that the arbitral tribunal was not legally constituted. The decision deals with interesting issues concerning the developing doctrine of Salvadoran arbitration law and the interplay between the law and the freedom of the parties.
The Tax Code is the general tax law in El Salvador, but two additional laws regulate specific types of taxes: the Income Tax Law and the Value Added Tax (VAT) Law.