{"id":14852,"date":"2024-06-12T16:14:22","date_gmt":"2024-06-12T16:14:22","guid":{"rendered":"https:\/\/central-law.com\/?post_type=ocean_portfolio&#038;p=14852"},"modified":"2025-01-06T19:46:51","modified_gmt":"2025-01-06T19:46:51","slug":"bayron-moreno","status":"publish","type":"ocean_portfolio","link":"https:\/\/central-law.com\/en\/portfolio\/bayron-moreno\/","title":{"rendered":"Bayron Moreno"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14852\" class=\"elementor elementor-14852 elementor-14851\" data-elementor-post-type=\"ocean_portfolio\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-590e3a47 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"590e3a47\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5c3eb098\" data-id=\"5c3eb098\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6efd6ce2 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"6efd6ce2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1536\" src=\"https:\/\/central-law.com\/wp-content\/uploads\/2024\/06\/Bayron-Moreno-1024x1536.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-14856\" alt=\"\" srcset=\"https:\/\/central-law.com\/wp-content\/uploads\/2024\/06\/Bayron-Moreno-1024x1536.jpg 1024w, https:\/\/central-law.com\/wp-content\/uploads\/2024\/06\/Bayron-Moreno-200x300.jpg 200w, https:\/\/central-law.com\/wp-content\/uploads\/2024\/06\/Bayron-Moreno-683x1024.jpg 683w, https:\/\/central-law.com\/wp-content\/uploads\/2024\/06\/Bayron-Moreno-768x1152.jpg 768w, https:\/\/central-law.com\/wp-content\/uploads\/2024\/06\/Bayron-Moreno.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6cefbc42\" data-id=\"6cefbc42\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3cf74806 elementor-widget__width-initial elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"3cf74806\" data-element_type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1021\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1021\" aria-expanded=\"false\">General<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1021\" aria-expanded=\"false\">General<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1021\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1021\" tabindex=\"0\" hidden=\"false\"><h1 style=\"color: #003e7e;\">Bayron Moreno<\/h1>\n<p style=\"font-variant-ligatures: normal; font-variant-caps: normal; font-family: Raleway; font-size: 14px; font-style: normal; font-weight: 400;\">He is an accountant at&nbsp;<a href=\"https:\/\/central-law.com\/en\/portfolio\/central-law-honduras\/\" target=\"_blank\">Central Law Honduras<\/a>.<\/p>\n<p style=\"font-variant-ligatures: normal; font-variant-caps: normal; font-family: Raleway; font-size: 14px; font-style: normal; font-weight: 400;\">He is a certified public accountant with over 20 years of professional experience focused on operations of financial institutions, production and service companies, specializing in tax planning, financial information analysis, tax and administrative audits, and Transfer Pricing specialist.<\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-56b74fac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56b74fac\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-37e0caad\" data-id=\"37e0caad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28e7587d elementor-widget elementor-widget-heading\" data-id=\"28e7587d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practice Areas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-739746f1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"739746f1\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Complianc<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Accounting<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Finance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transfer Pricing<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-752f65d0\" data-id=\"752f65d0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cca671f elementor-widget elementor-widget-heading\" data-id=\"6cca671f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4573fd9b elementor-widget elementor-widget-text-editor\" data-id=\"4573fd9b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><img decoding=\"async\" src=\"https:\/\/central-law.com\/wp-content\/uploads\/2018\/04\/icono-lugar.png\" width=\"25\" height=\"25\" \/> Honduras<\/p><p><img decoding=\"async\" src=\"https:\/\/central-law.com\/wp-content\/uploads\/2018\/04\/icono-tel.png\" width=\"25\" height=\"25\" \/>+504 3308 3225<\/p><p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/central-law.com\/wp-content\/uploads\/2018\/04\/icono-mail.png\" width=\"25\" height=\"25\" \/><a href=\"mailto:bmoreno@central-law.com\">bmoreno@central-law.com<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>General General Bayron Moreno He is an accountant at&nbsp;Central Law Honduras. He is a certified public accountant with over 20 years of professional experience focused on operations of financial institutions, production and service companies, specializing in tax planning, financial information analysis, tax and administrative audits, and Transfer Pricing specialist. Practice Areas Tax Complianc Accounting Finance 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