Abstract
The purpose of this study is to identify the different characteristics that presents the development of trade relations between Nicaragua and Taiwan, as well as observe their growth, identifying the main companies involved in this dynamic and opportunities presented by the market for use financial tools such as the use of factoring to increase the level of exports and / or imports between countries, creating viable and realistic proposals involvement will the implementation of development paths for such as Nicaragua Central American countries, and further growth and strengthening in political relations between Taiwan and Latin America