Volume 2 – Issue 2

Volume 2 – Issue 2


 

Acknowledgments

Table of Contents

Articles

El fideicomiso de garantía: Propuesta para una nueva herramienta para asegurar el cumplimiento de obligaciones en Puerto Rico e impulsar el tráfico jurídico mercantil
Hiram M. Angueira & Ricardo Ortiz Morales

Puerto Rico Act 154: The Beginning of the End? Effects of Act 154 on Future Economic Development
Felipe Rodríguez Lafontaine

A Constitutional and Technical Analysis: The Imposition of Puerto Rico’s Excise Tax on the Manufacturing Industry
Ana Delia Montañez Morales

A Basic Outlook on Hedge Fund Structure and Taxation Issues
Guillermo Gil Díaz

Notes

Un modelo para la implantación de una contribución internacional para enfrentar la crisis socio-económica mundial
Mariangely González Tobaja

The Arm’s Length Standard vs the Commensurate with Income Standard: Transfer Pricing Issues in the Valuation of Intangible Assets
Bibiana A. Cruz Martínez

The Exempt Portfolio Interest Sections of the Internal Revenue Code and the
Underlying Cause of Their Existence

Ignacio J. Labarca Morales

Biopiracy: Is There a Need for a More Extensive Definition of “Novelty” Within the Context of US Patent Laws?
Zulmarie Urrutia-Vélez

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