Inicio del periodo escolar: Hacia donde vamos Aprueban acuerdo para evitar la doble imposición y prevenir la Evasión Fiscal THE InformeINQUILINARY de MercadoREVOLT OF Laboral 1925 Bill Gates - Warren Buffett Life and Tips of Two Successful Men Julio María Sanguineti Freedom of the press and Justice Pillars of EL SISTEMA PENAL ACUSATORIO Y Democracy LOS DERECHOS HUMANOS ISSN 1726-0485 Edición Marzo ‘17 rbc.com.pa Colaboradores en esta edición José Javier Rivera J. Rafael Fernández Lara Consejo Giovana del C. Miranda Garzola Editorial Lisbeth Martéz Albin Rodríguez Mariela de Sanjur José Javier Rivera J. Giovana del C. Miranda G. Portada y Diagramación: Virginia Medina Fotografía: Mariela De Sedas de Sanjur Rivera, Bolívar y Castañedas @rbc_abogados RBC Abogados MARCH 2017 06 Editorial INSTITUTIONAL Content CRISIS IN PANAMA 19. Polítics THE INQUILINARY REVOLT OF 1925 22. Panamanian Economy MONTHLY ECONOMIC ACTIVITY INDEX, JANUARY 2017 36. World Economy TAX REVENUE IN LATIN AMERICA AND THE CARIB- BEAN CONTINUED TO GROW UP IN FAVOR OF LOW ECONOMIC GROWTH 49. Ilustrious People BILL GATES - WARREN BUFFETT 56. Sport Capsule 65 59. Cultural Capsule Invited Writer ADDRESS BY JULIO MARÍA SANGUINETI AT EXPOCOMER 2017 INAU- GURATION 08 Norms Consult of interest Doctrine TOURISM PROMOTION FUND & Juris- prudence IMPORTATION TAX EXEMPTION FOR 14 PEOPLE WITH DIS- ABILITIES 17 Legislación y Economía March 2017 Editorial INSTITUTIONAL CRISIS IN PANAMA José Javier Rivera - Attorney [email protected] he recent revelations made by newspaper La Prensa concerning dona- tions and contracts of pro- fessional services and Tother natures processed by a plural num- ber of members of the Assembly of Depu- ties have had a great impact on citizenship. Simultaneously, the Supreme Court of Justice, through a ruling of the Plenary, declared un- constitutionality of a regulation issued by the community interest and which are grounds for Comptroller General of the Republic that intend- distribution without any control by the MEF or the ed to regulate said donations and confirmed that Comptroller or even the National Bank of Panama. these monies processed by deputies are not con- However, added value of investigation of the afore- templated within faculties that Constitution grants. mentioned newspaper is that it produces at mo- ment in which the Assembly discusses the bill Faced with this reality, which affects public resourc- that introduces reforms of transcendence to the es, it is up to the Supreme Court to admit a criminal rules that must govern next electoral tournament. complaint that has been filed against the president of the Assembly, who is the person who authorized At this point, it should be borne in mind that, if this procedure so that the deputies will process this criminal complaint is accepted against depu- and arrange the destination of these donations. ties of the Assembly, the Supreme Court of Jus- tice will have jurisdiction over these proceedings. These donations, in fact, replace the so-called In turn, it is responsibility of the Assembly of Deputies 6 circuit items that for several decades have been to judge the judgments of the Court, respectively. delivered to the deputies to carry out works of The third element in this equation is that be- Legislación y Economía March 2017 fore revelations of the newspaper La Prensa, certain deputies were publicly saying that this state body should investigate president of the Republic on accusations of lawyer Ramon Fon- seca on payments received from the Construc- tor Odebrecth, Due to public works in the country. This being the case, it is a situation in which decision of the Supreme Court of Justice on the criminal complaint against the Presi- dent of the Assembly is anxiously awaited. As if everything wasn’t enough, now depu- ties have proposed that they be awarded a sub- sidy of five balboas for each resident in elec- toral circuits, as official support for political campaigns. A new form of circuital departure. Looking closely, what is happening in Venezuela, where Supreme Court, attempted a coup d’etat by dissolving the House of Representatives, with op- position majority, remains to be pending to avoid in- stitutional deterioration that corrodes this country. Returning to Panama, it is up to the Supreme Court of Justice, to resolve in strict adherence to the law, admission of this criminal complaint and to the citizens to reject this new scheme of the subsidy of five balboas intended by the deputies. But from a much broader perspective, the real- ity is that a reasonable formula must be found so that the candidates for deputies have sufficient resources to make a worthy campaign and that there are no barriers to entry that mean that only Representatives of companies or guilds have ac- cess to political life, in the same order of ideas, and in view of the seriousness of the cases that have arisen, avoid a fratricidal war between the Executive Branch and the Legislative Branch. In this crisis, it is usually known how and when start but not those who really benefit. Take care. L&E It will dawn and see… 7 Legislación y Economía March 2017 Invited Writer ADDRESS BY JULIO MARÍA SANGUINETI AT EXPOCOMER 2017 INAUGURATION ruguayan former president, José Colombia you, Viceroyalty of the Rio de la María Sanguinetti Coirolo, was the key- Plata and then the United Provinces, we Unote speaker at inauguration of the both dream of a federal structure because thirty-fifth version of EXPOCOMER on Justo José Arosemena spoke of federal- March 22, whose speech on educa- ism and our Artigas also spoke of initial tion, among other topics, was stand- federalism of a great structure based ing ovation, which We proceed to tran- on respect for special sovereignty in the scribe to the delight of our readers: peoples, misunderstandings, selfish- “Minister of the Presidency, gentlemen ness, prevented us, but here we are inde- ministers, authorities of the Chamber, pendent nations that in addition we have dear friends all, no doubt that Panama had in our ports, in our outings to the sea and Uruguay have a link that the dis- the conditions of our freedom, our pros- tance of our strange American geog- perity and preservation of our freedom. raphy unites us and personally I have been a witness throughout more than a Countries with ports, with outlets to the century of life, more than half a century sea, are open countries, in the ports peo- of life, journalistic and political of every- ple are known, various are intercommu- thing that has been and is still Panama. nica, nations trade, commerce is peace, commerce is a condition of peace, when Naturally, we identify ourselves because trade disappears and countries Are we are countries with a minor geography locked behind protectionist barriers or in front of great colossi born, we build, our selfish interests, begins instead to de- 8 autonomy, our independence of major velop intolerance, loss of prosperity, di- conglomerates; New Granada the Great vision and not those that should be the Legislación y Economía March 2017 substantive values for any future nation, where they should be and well that old so that we have lived all that newly Re- houses must be restored to maintain liv- membered the President of the House ing atmosphere of a Beautiful Panama. when we participated in the so-called Juan, those conversations that restored I say all this with optimism and with joy political dialogue after moments of ad- because I feel that a people who has been versity, of anger, of confrontation, all able to these things will also be able to that I have shared with many Panama- overcome bad times and challenges that nians, moments of pain, moments of an- this strange world poses that we are living guish and moments of hopes like that. and I say strange world because when the wall fell of Berlin we all thought that we That is why today before we start talking had reached the eternal peace of which about our problems, I say in these few Emanuel Cano spoke, we didn’t discuss hours that I have been in Panama I feel a democracy, we didn’t discuss economy great sense of optimism and recognition, I of state, there were no more hegemonies have been in the channel in the new chan- disputing the cold war that tremendous nel I have lived all the adventures that have cold war that was behind guerrillas and happened , The hopes of the treaty, fears that was behind the blows of state bleed- in those moments that were not going to ing all our Latin America, that is a story be fulfilled, fears that Panama wouldn’t that has not yet been told enough, we be able to effectively manage that Canal were part of that cold war on hot border and today we see it not only prosper if and on bloody border we think about it. not enlarged and that is not only a Pana- manian pride if not of all Latin America. A little of walking we found things as strange as on one hand the world per- I have also traveled, there the Casco ceived what was called a globalization, Viejo, for years I wasn’t, I have been had already been happening but as the many times in Panama, I usually go but I story usually doesn’t notice until there haven’t been in the Casco for a long time, are certain moments that give perspec- I found a process of auspicious restora- tive, was a Globalization different first one tion I came across the recreation of the of Spain and Portugal of which we were Colonial atmosphere, of the atmosphere children all us was led by those shipping of the nineteenth century, of the flowering powers of the time the second