www.dentonsmunoz.com/en/insights/articles/2021/may/7/nicaragua-ultimate-beneficial-owners-registration
garciabodan.com/en/beneficial-ownership-registry-starts-to-operate-in-nicaragua-2/
See also:
consortiumlegal.com/en/reforms-and-new-regulations-of-the-nicaraguan-financial-system/
consortiumlegal.com/2025/04/08/registro-de-beneficiario-final-en-centroamerica/