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