
"Business or professional activities", from the point of view of VAT and Personal Income Tax
Pigeon
From a tax point of view, the concept of "business or professional activities" is regulated in some of the different tax regulations... Read more

What are the differences between back-end and front-end?
Anthony
During web development, the back-end and front-end play an important role in creating a smooth and fully functional user experience. Although the two complement each other, they have different characteristics and responsibilities. In this article we are going to explore the difference between them by highlighting their respective characteristics.

The construction of the technological era:
Nicolás Jofré
The construction industry has undergone significant transformation throughout history. The move from using traditional and artisanal methods to a new echelon focused on mass production and efficiency known as the industrial era, marked a revolutionary change in the way projects are built. Despite the incorporation of vehicles and specialized heavy machinery, management, design and planning continued to be carried out in a traditional way throughout the decades.

Franchise contracts as intangible assets
Pigeon
The PGC defines intangible assets as the non-monetary asset of the company without physical appearance, but that has an economic and monetary valuation. Thus, we can find administrative concessions, goodwill, the right of transfer which we have already had the opportunity to analyze in our blog, computer applications, etc. Another accounting aspect that we can find included within this asset element of the company is the franchise contract. Let's look at your setup from an accounting aspect.

Wind turbines and the circular economy
Richard
We know that Wind Turbines are devices that convert the kinetic energy of the wind into electrical energy. The blades of a wind turbine rotate between 13 and 20 revolutions per minute, depending on its technology, at a constant speed or at variable speed, where the speed of the rotor varies depending on the speed of the wind to achieve greater efficiency.

Modified LO 3/2018 on Protection of Personal Data and guarantee of Digital Rights
Pigeon
Last week, several regulatory modifications were announced through the Official State Gazette, including one that directly affected the regulation of… Read more
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