TACTIC Legal

ORIGIN AND GENERAL DESCRIPTION

A.D. Sosa & Soto was founded in 2004 and has a long legal tradition dating back to the 19th century, due to the generational legal legacy of some of its founding partners. A.D. Sosa & Soto was, in turn, the result of a merger of law firms with origins going back several decades. A.D. Sosa & Soto is one of the leading law firms in Guatemala, specializing in litigation, intellectual property, corporate and transactional law, as well as practices in the electricity market and general administrative law. The firm provides personalized legal advice and represents foreign companies, many of which are listed on the New York Stock Exchange and other international stock markets, as well as local corporate conglomerates.

The firm is recognized for its commitment to providing quality service through the experience and specialization of its lawyers, with knowledge and work practice in international legal counseling. Its goal is to provide clients with creative and practical solutions that generate value for them. A.D. Sosa & Soto is proud to have participated in successful consolidation and expansion processes of multinational companies in Guatemala and in Latin America in general. The legal experience of the firm’s lawyers is combined with their understanding of the business and corporate world, allowing them to provide both local and international clients with the best legal advice for their businesses.

Among its clients are local and foreign investors who invest directly in Guatemala or through joint venture agreements, participation agreements, or mergers and acquisitions. The clients’ need to expand their business interests to other countries led the firm to establish strategic alliances with other law firms in different parts of the world. The firm’s multilingual lawyers, with high-level education and training both locally and abroad, have extensive international legal experience and communication skills.

Recently, and with the aim of continuing to evolve for the benefit of its more sophisticated clients, the firm became TACTIC LEGAL with coverage in Central America, which is the result of the union between A.D. Sosa & Soto of Guatemala, with more than a century of legal tradition, and Tactic Estudio Legal of Costa Rica, a dynamic and strategic firm. This alliance allows us to offer comprehensive legal solutions throughout Central America, maintaining the commitment to quality and dedication that has distinguished us since our beginnings.

Specialized Legal Services in Various Sectors

1. Corporate and Mergers & Acquisitions (M&A)
2. Energy, Natural Resources and Mining
3. Litigation and Dispute Resolution
4. Taxation and Tax Planning
5. Labor and Employment
6. Real Estate and Infrastructure
7. Intellectual Property and Innovation
8. Environmental and Sustainability Law
9. Public Procurement and Government Affairs
10. Regulatory and Compliance

LITIGATION AND COMMERCIAL ARBITRATION:

TACTIC LEGAL has earned a national reputation for its excellence in complex and high-profile commercial disputes, including civil, commercial, criminal, labor, tax, and bankruptcy cases involving major multinational clients. The firm’s practice also includes national and international arbitration cases.

The firm emphasizes the team’s ability to act as a whole and does not rely on a single professional. The team is known for finding creative solutions to highly complex disputes. The litigation team advises national and international clients in civil and commercial litigation, including contract enforcement, mortgage foreclosures, and complex debt collection proceedings.

We advise our clients on compliance with administrative and regulatory legislation, including environmental law, energy, mining, social security, health, banking, real estate, and concessions. Our team has advised clients on the successful design and execution of defense or prosecution strategies in Criminal Litigation and White-Collar Crimes. The members of the dispute resolution team are experts in Constitutional Litigation.

Our team takes pride in having a practice in alternative dispute resolution methods in both national and international proceedings. We currently have four certified mediators in the firm and two arbitrators.

• White-collar crimes

• Debt collection

• Arbitration

• Bankruptcies

• Judicial interventions / constitutional appeals

• Intellectual Property Litigation / Asset Seizure

In summary, our litigation practice consists of a team of highly qualified attorneys with experience in handling a wide range of civil, criminal, and constitutional matters. This experience allows us to develop comprehensive litigation strategies, which are particularly vital in cases involving the recovery of funds.

What sets us apart from other local firms is that our team is composed of attorneys who are permanently employed by our Firm, ensuring a dedicated and consistent approach to the legal needs of our clients. Unlike firms that outsource their services, we maintain full control over the quality and delivery of our legal representation, providing our clients with the assurance of a reliable and uninterrupted experience.

CORPORATE AND LEGAL COMPLIANCE AREA:

TACTIC LEGAL provides legal services to national and foreign companies, including publicly traded companies that require strict control over applicable regulations. Within the scope of its corporate practice, it has provided assistance in merger and acquisition processes, which require, among many actions, the implementation of due diligence processes, the planning and structuring of joint ventures, the drafting of shareholders’ agreements, and tax planning, in order to define the best structure to meet the objectives set by its clients.

As part of its experience in the corporate field, the Firm offers:

• • Advisory services in the drafting and review of contracts of any nature.
  • Preparation of legal opinions on matters of interest to clients, including risk assessments based on the specific case.
  • Preparation of corporate documentation requiring the notarial involvement of its lawyers: incorporation of legal entities, drafting of shareholders' meetings, division of appointments, preparation of powers of attorney, among others.

In its corporate practice, the firm offers the implementation of tailor-made legal compliance programs, which enable the adoption of best practices and processes in the development of its clients’ business activities. The Firm, through a process of interviews and information gathering, designs and assists the client in launching compliance programs focused on areas of interest, such as procurement, exports, or human resources, among others. The Firm’s experience in dispute resolution allows it to design risk control mechanisms to prevent future contingencies.

The Firm assists in the drafting and implementation of policies of relevance to its clients, such as:

• Anti-corruption and anti-bribery policies

• Policies for the observance of best practices and ethical guidelines

• Policies for the protection and observance of trade secrets and intellectual property

Likewise, in the context of corporate advisory, the Firm advises its clients on the implementation of internal policies to achieve better governance, such as:

• Leverage policies

• Dividend distribution policies

• Policies for the disposal of equity interests

The foregoing involves the review and adaptation, if necessary, of decision-making processes and the creation of functional corporate bodies that allow for improved governance management within companies, such as the creation of risk and legal audit committees.

BANKING AND FINANCE:

The firm provides advice on secured and unsecured credit lines, trade finance, leasing transactions and financing, acquisitions, banking and commercial debtor restructurings, real estate financing, and banking regulatory matters. The firm has a long-standing tradition of representing leading local and foreign banks in all types of transactions.

Our firm is recognized for its skill in structuring complex financial agreements that require thorough due diligence and the preparation of special structures that allow clients to mitigate a variety of risks and optimize opportunities. Partners Carlos Rafael Pellecer, Juan Pablo Ortiz, and Juan Sebastián Soto continuously evaluate a series of complex legal issues for specific transnational clients who constantly require financing for their operations or provide secured financing for the development of specific projects.

• Loan agreements

• Mortgages

• Project financing

• Leases

• Sale and leaseback

• Pre-development assessment

• Project finance structures

• Credit agreements for project financing

• Regulatory and environmental permits

• EPC contracts

• Turnkey contracts

• Entry/exit contracts

• Operation and maintenance agreements

• Power purchase agreements

• Export credit agreements

TAX PLANNING

At TACTIC LEGAL, we understand the importance of strategic and efficient tax planning for the success of any business. Our team of tax law experts specializes in the design of appropriate governance and management structures, ensuring effective business management and proper use of resources.

Our extensive experience in tax planning allows us to provide innovative and customized solutions to our clients, optimizing their tax burden while complying with all relevant regulations. We focus on the prevention of tax disputes, but also offer advice and representation in tax litigation cases.

Our services include:

• Tax planning and structuring: We create efficient governance and management structures that align with our clients’ business goals and minimize exposure to tax risks.

• Tax consulting: We provide advice on compliance with tax laws and regulations, helping companies avoid penalties and optimize their tax obligations.

• Tax litigation defense: We represent our clients in tax litigation, defending their interests and seeking the most favorable solutions. This is supported by our litigation team, which has in-depth knowledge of how to handle disputes with public administration.

• Tax compliance: We assist companies in keeping up with their tax obligations, including the preparation and filing of tax returns and handling tax audits.

Our practice has grown significantly, and our efforts are focused on providing solutions in tax compliance and reporting in response to increasing demands from the tax administration and the growing gap between IFRS and local accounting and tax regulations.

By working with TACTIC LEGAL, our clients can trust that they are receiving high-quality tax advice based on our vast experience and knowledge in the field.

Some of the key professionals involved in the provision of services associated with the corporate, banking and finance, and tax planning practices