Federal tax policies for Puerto Rico V Government with consent of the governed / by Gregorio Igartua de la Rosa.
Idioma: Inglés Editor: Aguadilla, Puerto Rico : [publisher not identified], [2026?]Fecha de copyright: ♭2027Edición: Second editionDescripción: vi, 52 pages charts, facsimiles 28 cmTipo de contenido:- text
- unmediated
- volume
- Puerto Rico tax exemption [Título de cubierta]
- KGV 4611 .I33 2026
| Imagen de cubierta | Tipo de ítem | Biblioteca actual | Biblioteca de origen | Colección | Ubicación en estantería | Signatura topográfica | Materiales especificados | Info Vol | URL | Copia número | Estado | Notas | Fecha de vencimiento | Código de barras | Reserva de ítems | Prioridad de la cola de reserva de ejemplar | Reservas para cursos | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Libro | Biblioteca de Derecho Mons. Fremiot Torres Oliver Colección de Puerto Rico | KGV 4611 .I33 2026 (Navegar estantería(Abre debajo)) | Disponible | 70000000906724 |
"First edition (1984 - P.R. Assn. Journal. volume 45# 1-4) Second edition (Revaluation - 2027 book)" -- from cover.
Includes text of the Fifteenth Amendment to the Constitution of the United States in English and Spanish.
Includes appendices containing statistical and financial information related to Section 936 funds and federal taxation in Puerto Rico.
"Author is a Puerto Rican attorney and notary who has litigated cases related to voting rights and the political status of Puerto Rico before United States federal courts and the Inter-American Commission on Human Rights." -- from back cover.
Includes bibliographical references.
Prologue -- Expression of gratitude -- Part A - Federal tax policies adopted for Puerto Rico under the territorial status of government without consent of the governed (1921-2005) -- Introduction -- Legal, political and economic background Puerto Rico -- Adoption of IRS section 936 -- Tax policy consideration -- Tax expenditures in general -- Section 936-cost-benefit effects -- Government direct expenditures an alternative -- Conclusion -- Appendix A - Estimated distribution of 936 deposits among banks -- Appendix B - 936 funds in Puerto Rico 6/30/82 -- Appendix C -- Appendix D -- Part B - The repeal of IRC 936 in the year 2005 -- Ex Governor's Calderón response -- Other Calderón's attempts for federal tax exemption -- Other comments -- Part C - Puerto Rico adopts its own tax incentives to attract foreign investors years 2012-2026 -- Governor Luis Fortuño -- Governor Alejandro García Padilla -- Governor Ricardo Rosselló -- Community campaign against tax havens -- Comment -- Part D - The 2026 legal and economic perspective of tax exemptions in Puerto Rico -- Part E Annexes: Federal taxes paid in 2024 by American citizens residents of Puerto Rico with no voting rights in federal elections -- Part F Conclusion
English; includes Spanish translation of the Fifteenth Amendment to the Constitution of the United States.