Jurisdiction Editor:
Humberto Pachecho
Pacheco Coto, PO Box 6610, San Jose, 1000, Costa Rica
Fax : + 506 255 2783
E-mail: pacheco@itpa.org

• Commercial Code - section on Juristic Persons (Translation by the Jurisdiction Editor)
• Foundations Law 5338 of 28.8.1973 (as amended, 2010)

• Spain
• Spain - Protocol

• United States

• Argentina
• Australia
• Canada
• Denmark
• Denmark - Protocol
• Faroe Islands
• Faroe Islands - Protocol
• Finland
• Finland - Protocol
• France
• Iceland
• Iceland - Protocol
• Netherlands
• Netherlands - Protocol
• Norway
• Norway - Protocol
• Spain
• Sweden
• Sweden - Protocol

• Aruba
• Colombia
• Guernsey
• India
• Indonesia
• Italy
• Japan
• Mexico
• South Africa
• South Korea