A Fairer System for Taxing U.S. Corporation Dividends
The Wall Street Journal, Dec. 7, 2011 (Letter to the Editor)
Regarding your editorial “America the Difficult (Nov. 28): None of the three jurisdictions that you commend for the flatter and lower business taxes—Hong Kong, Singapore and Ireland—is a world power.
As a matter of individual profit maximization, lower-tax jurisdictions may be attractive to businesses seeking to escape taxes back home. But how much protection do these tiny countries provide for companies faced with expropriation, breach of their contracts, criminal prosecutions of their executives and infringement of their intellectual property? How valuable is a Hong Kong patent? A Singaporean trademark? Or an Irish copyright? How influential are their diplomats or their military? Continue reading?
2011 Latin American Arbitration Table
Reference guide for arbitration of disputes in Latin America. Continue reading?
Restraint Towards China is a Sign of U.S.’s Weakness
Financial Times, Jan. 18, 2011 (Letter to the Editor). Continue reading?
Canada’s Plusses and One Minus
The Wall Street Journal, Jan. 14, 2011 (Letter to the Editor). Continue reading?
Politics Touches Any Method of Selecting Our Judges
The Wall Street Journal, November 8, 2010 (Letter to the Editor) Continue reading ?
Puerto Rico City– The Leisure and Entertainment Capital of the World
Rosy – The Leisure and Entertainment Capital of the World By David Martin, Esq. On May 15, 2008, the U.S. Navy rejected all bids made for approximately 2,900 acres of the former Roosevelt Roads U.S. naval base, according … Continue reading ?
Argentina Opens Doors to U.S. Investors
ARGENTINA OPENS DOORS TO U.S. INVESTORS By © 1995 published in International Financial Law Review 48 (March 1995) (Euromoney Publications PLC) sub nom David R. Martínez On October 20, 1994, the US-Argentine bilateral investment treaty came into effect, offering … Continue reading ?
Andean Pact Decision 344: Industrial Secret Protection in Bolivia, Colombia, Ecuador, Peru and Venezuela
Industrial Secrets Protected for the First Time On January 1, 1994, Andean Pact legislation began protecting industrial secrets for the first time. Applying to Bolivia, Ecuador, Colombia, Peru, and Venezuela, Decision 344 replaced Decision 313, passed in 1992, which had … Continue reading ?
COSTA RICA: AT TERMINATION, INDEPENDENT REPS ARE ANYTHING BUT
U.S. businesses and other foreign companies seeking to engage a sales representative or distributor or to license a trademark to a company in Costa Rica should proceed with caution. Costa Rica provides significant legal restrictions on the termination of sales … Continue reading ?
GUATEMALA: THE LAW OF AGENTS, DISTRIBUTORS, AND REPRESENTATIVES
Effective March 11, 1998, Guatemala amended its Commercial Code provisions on agents, distributors, and representatives. Replacing Decree 78-71, Decree 8-98 revises Articles 280 to 291 of Chapter II, Title II, Book I of the Commercial Code. Except as provided in … Continue reading ?
PUERTO RICO: ARBITRATION IN LATIN AMERICA
As part1 of the United States, Puerto Rico must observe the Convention on the Recognition and Enforcement of Foreign Arbitration Awards2 and the Inter-American Convention on Commercial Arbitration 3 in international commercial disputes where private parties have agreed to arbitration.

