a) the case concerns a recurrent practice; and
b) the business person concerned has exhausted the administrative remedies available to him in respect of that particular case.
2. The remedies referred to in paragraph 1 b) shall be considered exhausted when the competent authority has not issued a final decision within six (6) months, counted from the beginning of the administrative proceeding, and the resolution has not been delayed by causes attributable to The business person concerned.
7.07. Relationship with other Chapters
Nothing in this Agreement shall impose any obligation on the Parties with respect to their migratory measures.
Annex 7.04. Temporary Entry of Business Persons
Section A. Business Visitors
1. Each Party shall authorize the temporary entry and issue supporting documentation to the business person intending to carry out any business activity mentioned in Appendix 7.04 (A) (1), without requiring any other requirements than those established by the current migratory measures Applicable to temporary entry, and which exhibits:
a) proof of nationality of a Party; and
b) the purpose of your entry.
2. Each Party shall authorize the temporary entry, on terms no less favorable than those provided for in the measures indicated in Appendix 7.04 (A) (2), to business persons intending to carry out certain business activities other than those indicated In Appendix 7.04 (A) (1).
3. Neither Party may:
a) require, as a condition for authorizing temporary entry under paragraph 1 or 2, prior approval procedures, petitions, labor certification tests or other procedures having a similar effect; or
b) impose or maintain numerical restrictions on temporary entry in accordance with paragraph 1 or 2.
4. Notwithstanding paragraph 3, a Party may require the business person requesting temporary entry under this Section to obtain a visa or equivalent document prior to entry. The Parties shall consider avoiding or eliminating visa requirements or equivalent documents.
Section B. Merchants and Investors
1. Each Party shall authorize the temporary entry and issue supporting documentation to the business person exercising supervisory, executive or specialized functions, provided that the person also complies with the current immigration measures applicable to temporary entry and which seeks to:
a) carry out a substantial commercial exchange of goods or services, principally between the territory of the Party of which the business person is a national and the territory of another Party to which the entry is requested; or
b) establish, develop, manage or provide technical advice or services to manage an investment in which the business person or company has committed, or are in the process of committing, a significant amount of capital.
2. Neither Party may:
a) require labor certification tests or other procedures of similar effect, as a condition for authorizing temporary entry under paragraph 1; or
b) impose or maintain numerical restrictions in relation to temporary entry under paragraph 1.
3. Notwithstanding the provisions of paragraph 2, a Party may require the business person requesting temporary entry under this Section to obtain a visa or equivalent document prior to entry. The Parties shall consider avoiding or eliminating visa requirements or equivalent documents.
Section C. Transfers of Personnel Within a Company
1. Each Party shall authorize temporary entry and issue supporting documentation to the business person employed by an enterprise who intends to perform managerial, executive or specialized functions in that enterprise or one of its subsidiaries or affiliates provided that it complies With the current migratory measures applicable to temporary entry. Each Party may require the person to have been employed by the company on a continuous basis for six (6) months, within three (3) years immediately preceding the filing date of the application.
2. Neither Party may:
A) require labor certification tests or other procedures of similar effect as a condition for authorizing temporary entry under paragraph 1; or
(B) impose or maintain numerical restrictions in relation to temporary entry under paragraph 1.
Annex 7.04(1). Specific Provisions for the Temporary Entry of Business People
1. Business persons entering under any of the categories set out in Annex 7.04 shall be deemed to perform activities that are useful or advantageous to the country.
2. The business people who enter under any of the categories established in Annex 7.04, will be subject to the migratory dispositions in force.
3. Business persons who enter under any of the categories established in Annex 7.04, may not request permanent stay unless they comply with the current immigration measures.
Appendix 7.04(A)(1). Business visitors
Research and design
- Technical, scientific and statistical researchers conducting research independently or for a company established in the territory of another Party.
Cultivation, manufacturing and production
- Purchasing and production personnel, at managerial level, carrying out commercial operations for a company established in the territory of another Party.
Commercialization
- Researchers and market analysts conducting research or analysis independently or for a company established in the territory of another Party.
- Staff of fairs and of promotion that attends commercial conventions.
Customer Service
- Representatives and sales agents who order or negotiate contracts for goods and services for a company established in the territory of another Party but not delivering the goods or rendering services.
- Buyers who make acquisitions for a company established in the territory of another Party.
Distribution
- Customs agents providing advisory services to facilitate the import or export of goods.
Post-sale services
- Installation, repair, maintenance and supervision personnel who have the technical expertise essential to fulfill the seller's contractual obligation; And to provide services or train workers to provide such services under a warranty or other service contract relating to the sale of commercial or industrial equipment or machinery, including computer software purchased from a company established outside the territory of The Party to which temporary entry is requested, during the term of the warranty or service agreement.
General services
Consultants who carry out business activities at the level of cross-border service provision.
Management and supervisory personnel involved in commercial operations for a company established in the territory of another Party.
Financial services personnel providing advice to a company established in the territory of another Party.
Public relations and publicity staff who provide clients with advice or attend or participate in conventions.
Tourism personnel (travel agents, travel agents, tour guides or tour operators) who attend or participate in conventions or conduct any excursion that has taken place in the territory of another Party.
Tour bus operators entering a Party's territory:
(A) with a group of passengers on a tourist bus trip which has commenced in the territory of another Party and is to return thereto;
(B) to pick up a group of passengers on a tourist bus trip which shall terminate, and shall be for the most part carried out in the territory of another Party; or
(C) with a group of passengers on a tourist bus whose destination is in the territory of the Party to which temporary entry is requested, and which returns without passengers or with the group to be transported to the territory of another Party.
Translators or interpreters who provide services as employees of a company established in the territory of another Party.
Appendix 7.04(A)(2). Existing Migration Measures
For the case of Costa Rica:
The Law on Immigration and Immigration, Law No. 8487 of November 22, 2005 and its Regulations.
For the case of El Salvador:
a) Law on Migration, Legislative Decree No. 2772 dated December 19, 1958, published in Official Gazette No. 240, volume 181, dated December 23, 1958;
b) Regulation of the Migration Law, Executive Decree No. 33 dated March 9, 1959, published in Official Gazette No. 56, volume 182, dated March 31, 1959;
c) Aliens Act, Legislative Decree No. 299 dated February 18, 1986, published in Official Gazette No. 34, Volume 290, dated February 20, 1986; and
c) The CA-4 Regional Agreement on Migratory Procedures for the Extension of the Central American Single Visa, Scope of the Framework Treaty and the Mobility of Persons in the Region dated June 30, 2005 and effective as of July 1, 2005.
In the case of Guatemala:
a) Decree No. 95-98 of the Congress of the Republic, Migration Law, published in the Official Gazette of Central America on December 23, 1998;
b) Government Agreement No. 529-99, Migration Regulations, published in the Official Gazette of Central America on July 29, 1999; and
c) The CA-4 Regional Agreement on Migratory Procedures for the Extension of the Central American Single Visa, Framework Agreement, and Mobility of Persons in the Region dated June 30, 2005 and effective as of July 1, 2005.
In the case of Honduras:
a) Decree No. 208-2003, Law on Migration and Aliens dated March 3, 2004;
b) Agreement No 18-2004, Regulations of the Law on Migration and Aliens, dated May 3, 2004;
c) Agreement No 21-2004, dated June 8, 2004;
d) Agreement No. 8 Procedures on Migratory Facilities for Foreign Investors and Traders, published in the Official Gazette "La Gaceta" on August 19, 1998; and
e) The CA-4 Regional Agreement on Migratory Procedures for the Extension of the Central American Single Visa, Scope of the Framework Treaty and the Mobility of Persons in the Region dated June 30, 2005 and effective as of July 1, 2005.
For the case of Nicaragua:
a) Law No. 153 of February 24, 1993, published in the Official Gazette "La Gaceta" N° 80 of 30 April 1993, Chapter II, Articles 7 to 40;
b) Law No. 154 of March 10, 1993, published in the Official Gazette "La Gaceta" N° 81 of 3 May 1993, article 13;
c) Decree No. 628, Pensioners or Rentistas of Nicaragua Act, published in the Official Gazette "La Gaceta" No. 264 of November 19, 1974; and
d) The CA-4 Regional Agreement on Migratory Procedures for the Extension of the Central American Single Visa, Scope of the Framework Treaty and the Mobility of Persons in the Region dated June 30, 2005 and effective as of July 1, 2005.
Chapter 8. Exceptions
8.01. Definitions
For the purposes of this Chapter, the following definitions shall apply:
Tax agreement: an agreement to avoid double taxation or another international agreement or arrangement in tax matters;
Fund: the International Monetary Fund;
Payments for current international transactions: "payments for current international transactions", as defined in the Agreement Establishing the Fund;
International capital transactions: "international capital transactions", as defined in the Agreement Establishing the Fund; and
Transfers: international transactions and international transfers and related payments.
8.02. General Exceptions
Article XIV of the GATS (including the footnotes) is incorporated into and forms an integral part of this Agreement, mutatis mutandis. The Parties understand that the measures referred to in Article XIV(b) of the GATS include environmental measures necessary to protect human, animal or plant life or health.
8.03. National Security
Nothing in this Agreement shall be construed as:
a) oblige a Party to provide or give access to information the disclosure of which it considers to be contrary to the essential interests of its security;
b) prevent a Party from taking any action it deems necessary to protect the essential interests of its security:
(i) on trade in armaments, ammunition and war material and on trade and operations on goods, materials, services and technology carried out for the direct or indirect purpose of providing supplies to a military or other defense establishment;
(ii) applied in times of war or in other cases of serious international tension; or
(iii) relating to the implementation of national policies or international agreements on the non-proliferation of nuclear weapons or other nuclear explosive devices; neither
c) prevent a Party from taking any action in fulfillment of its obligations under the Charter of the United Nations for the maintenance of international peace and security.
8.04. Balance of Payments
1. Nothing in this Agreement shall be construed to prevent a Party from adopting or maintaining measures restricting transfers where the Party faces serious threat to or threat thereof in the balance of payments provided that the restrictions are compatible with this article.
2. As soon as practicable after a Party applies a measure under this Article, in accordance with its international obligations, the Party shall:
a) subject to review by the Fund all restrictions on current account transactions in accordance with Article VIII of the Agreement Establishing the Fund;
b) initiate good faith consultations with the Fund on economic adjustment measures aimed at addressing the underlying economic problems underlying the difficulties; and
c) seek to adopt or maintain economic policies consistent with such consultations.
3. Measures implemented or maintained in accordance with this Article shall:
a) to avoid unnecessary damage to the commercial, economic or financial interests of another Party;
b) not be more onerous than necessary to deal with the balance of payments difficulties, or the threat thereof;
c) be temporary and phase out as the balance of payments situation improves;
d) be compatible with those of paragraph 2 c), as well as with the Agreement Establishing the Fund; and
e) be applied in accordance with the most favorable, between the principles of national treatment and most favored nation.
4. A Party may adopt or maintain a measure under this Article that gives priority to services essential to its economic program, provided that the Party does not apply the measure in order to protect an industry or sector in particular, unless the measure is consistent with paragraph 2 (c) and Article VIII (3) of the Agreement Establishing the Fund.
5. Restrictions on transfers:
a) shall be compatible with Article VIII (3) of the Agreement Establishing the Fund, when applied to payments for current international transactions;
b) shall be compatible with Article VI of the Agreement Establishing the Fund and be applied only in conjunction with measures on payments for current international transactions in accordance with paragraph 2 (a), when applied to international capital transactions; and
c) may not take the form of tariff surcharges, quotas, licenses or similar measures.
8.05. Exceptions to the Disclosure of Information
Nothing in this Agreement shall be construed to oblige a Party to provide or give access to confidential information, the disclosure of which may prevent compliance with or be contrary to its Political Constitution, the public interest or its laws with respect to Protection of the privacy of individuals, financial affairs and bank accounts of individual clients of financial institutions, or that could harm the legitimate commercial interest of private companies, whether public or private.
8.06. Taxation
1. Except as provided in this Article, nothing in this Agreement shall apply to taxation measures.
2. Nothing in this Agreement shall affect the rights and obligations of any Party deriving from any tax convention. In case of incompatibility between any of these Conventions and this Agreement, they shall prevail to the extent of the incompatibility. In the case of a tax convention between two or more Parties, the competent authorities under that agreement shall have sole responsibility for determining whether there is any inconsistency between this Agreement and that agreement.
3. Subject to the provisions of paragraph 2:
a) Article 4.04 (National Treatment) and Article 6.03 (National Treatment), shall apply to tax measures on income, capital gains, or taxable capital of companies relating to the acquisition or consumption of specific services, Except that nothing in this subparagraph shall prevent a Party from conditioning the receipt of an advantage or continuing to receive it in connection with the acquisition or consumption of specific services, the requirement to provide the service in its territory, and
b) Articles 3.04 (National Treatment) and 3.05 (Most-Favored Nation Treatment), Articles 4.03 (Most-Favored Nation Treatment) and 4.04 (National Treatment) and Articles 6.03 (National Treatment) and 6.04 (Most Favored Nation Treatment) will apply to all tax measures, except those on income, capital gains, or on taxable corporate capital, estate taxes, inheritance, donations And generation-skipping transfers,
Except that nothing in the Articles shall apply:
a) no most-favored-nation obligation in respect of the benefit conferred by a Party in pursuance of any tax convention;
b) to any non-conforming provision of any existing tax measure;
c) the continuation or prompt renewal of a non-conforming provision of any existing tax measure;
d) to a reform of a non-conforming provision of any existing tax measure, as long as that reform does not reduce, at the time of making, its degree of conformity with any of those Articles;
e) to the adoption or enforcement of any tax measure aimed at ensuring the application and collection of taxes in an equitable and effective manner (as permitted by GATS Article XIV (d)); or
f) a provision which conditions the receipt or continued receipt of an advantage in respect of contributions to, or income from, fiduciary pensions or pension schemes, on the requirement that the Party maintains continuing jurisdiction over the trust pension or The pension plan.
4. Subject to the provisions of paragraph 2, Article 3.07.3 to 3.07.8 and 3.07.10 (Performance Requirements) shall apply to tax measures.
5. Article 3.11 (Expropriation and Compensation) and Article 3.17 (Submission of a Claim to Arbitration) shall apply to a tax measure that is alleged to be expropriatory. However, no investor may invoke Article 3.11 as a basis for a claim where it has been determined in accordance with this paragraph that the measure does not constitute an expropriation. An investor seeking to invoke Article 3.11 in respect of a tax measure must first submit the matter to the competent authorities of the complaining and defendant Party identified in Annex 8.06 at the time of delivery of the notice of its intention to submit a claim to arbitration Pursuant to Article 3.17.2, for that authority to determine whether the measure constitutes an expropriation. If the competent authorities do not agree to examine the matter or if, having agreed to examine it, they do not agree that the measure does not constitute an expropriation, within a period of six months after the matter has been referred to, the investor may submit his claim To arbitration, in accordance with Article 3.17.
Annex 8.06. Competent Authorities
For the purposes of this Chapter, competent authorities means:
a) in the case of Costa Rica, the Deputy Minister of Finance;
b) in the case of El Salvador, the Deputy Minister of Finance;
c) in the case of Guatemala, the Deputy Minister of Public Finance;
d) in the case of Honduras, the Undersecretary of Finance;
e) in the case of Nicaragua, the Deputy Minister of Finance and Public Credit; Or their successors.
Chapter 9. Administration of the Treaty
9.01. Administration
The Council shall be responsible for administering this Treaty. The Council may delegate the functions conferred herein to any other organ of the subsystem of Central American economic integration.
9.02. Functions of the Council
In addition to the functions of the Council established within the framework of the subsystem of Central American economic integration, for the purposes of this Treaty, the Council shall have the following functions:
a) supervise the implementation and development of the Treaty;
b) to issue interpretations on the provisions of this Treaty;
c) supervise the work of the Committees established under this Treaty; and
d) to know of any other matter that could affect the operation of this T ratado.