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P V Preparedness
A P R O J E C T B Y S I M O N E K R A M E R K I R S T E N H O L L A N D A L I C I A G O R E C K I S C O T T B E L D I N G P V P R E P A R E D N E S S Applying small scale solar solutions to disaster planning in the Caribbean BACKGROUND Caribbean islands are highly vulnerable to severe tropical storms and hurricanes. Such natural disasters can devastate existing electricity sources, as seen by the major disruptions in grid operations after Hurricanes Irma and Maria in Puerto Rico and Barbuda in the late summer and early fall of 2017. In Puerto Rico, Hurricane Irma destroyed 90 percent of the grid, leaving no means of communication between communities and centralized aid relief.1 While telecommunications companies were able to quickly establish emergency hotspots and repair cell phone towers, many communities did not have electricity to power their phones, and therefore were unable to access emergency communications and pertinent aid coming in from centralized locations.2 Furthermore, the primary method of backup generation in Puerto Rico consisted of fuel-based generators, which, along with diesel required to operate them, are largely imported.3 In the aftermath of Hurricanes Irma and Maria, however, the island experienced significant shortages in both generator and fuel supply, leaving residents with few or no options for backup electrification. While Irma and Maria wreaked havoc primarily in Puerto Rico and Barbuda, other Caribbean islands are similarly vulnerable to potential catastrophe brought on by future storms. -
2018 Ii Annual Report of the Office of the Special
2018 II ANNUAL REPORT OF THE OFFICE OF THE SPECIAL RAPPORTEAUR ON ECONOMIC, SOCIAL, CULTURAL AND ENVIRONMENTAL RIGHTS 2018 “Working for the indivisibility and effective interdependence of all human rights for all people in the Americas” Special Rapporteur: Soledad García Muñoz CONTENTS Chapter I Introduction ......................................................................................................................... 1 A. Nature and Creation of the Mandate: adoption of the first Strategic Agenda and Work Plan. .................................................................................................................................. 1 B. Main Activities of the Special Rapporteurship for ESCER ....................................... 3 1. Participation in periods of sessions and public hearings of the IACHR ................. 4 2. System of Petition and Cases ................................................................................................. 6 3. Monitoring Activities ............................................................................................................... 7 4. Promotion Activities and Technical Assistance of the Mandate ............................... 9 5. Working Group of the Protocol of San Salvador of the OAS ..................................... 13 6. Thematic Reports .................................................................................................................... 13 7. Statements ................................................................................................................................ -
An Overview of the Special Tax Rules Related to Puerto Rico and an Analysis of the Tax and Economic Policy Implications of Recent Legislative Options
AN OVERVIEW OF THE SPECIAL TAX RULES RELATED TO PUERTO RICO AND AN ANALYSIS OF THE TAX AND ECONOMIC POLICY IMPLICATIONS OF RECENT LEGISLATIVE OPTIONS ____________ Prepared by the Staff of the JOINT COMMITTEE ON TAXATION June 23, 2006 JCX-24-06 Contents Page INTRODUCTION .......................................................................................................................... 1 I. EXECUTIVE SUMMARY............................................................................................. 2 A. Introduction................................................................................................................ 2 B. Overview of the U.S. Tax and Non-Tax Rules Related to U.S. Possessions............. 2 C. Special Tax Rules Related to Puerto Rico ................................................................. 3 D. Statehood, Commonwealth, and Independence Status .............................................. 5 E. Economic Analysis.................................................................................................... 5 F. Legislative Options.................................................................................................... 6 II. PRESENT LAW TAX PROVISIONS RELATED TO PUERTO RICO AND OTHER U.S. POSSESSIONS ....................................................................................... 13 A. Overview of U.S. Tax Provisions Relating to Puerto Rico...................................... 13 1. In general.......................................................................................................... -
Fish, Coral, and Sponge Assemblages Associated with Altiphotic and Mesophotic Reefs Along the Guánica Biosphere Reserve Continental Shelf Edge, Southwest Puerto Rico
ORIGINAL RESEARCH published: 10 September 2018 doi: 10.3389/fmars.2018.00303 Fish, Coral, and Sponge Assemblages Associated With Altiphotic and Mesophotic Reefs Along the Guánica Biosphere Reserve Continental Shelf Edge, Southwest Puerto Rico Jaaziel E. García-Hernández 1†, Phillip J. Sanchez 1,2†, Nicholas M. Hammerman 1,3† and Nikolaos V. Schizas 1* 1 2 Edited by: Department of Marine Sciences, University of Puerto Rico at Mayagüez, Mayagüez, PR, United States, Department of 3 Yehuda Benayahu, Marine Biology, Texas A&M University at Galveston, Galveston, TX, United States, Gehrmann Laboratories, School of Tel Aviv University, Israel Biological Sciences, University of Queensland, St Lucia, QLD, Australia Reviewed by: Darren James Coker, The benthic and fish communities of the central portion of the Guánica, Puerto Rico King Abdullah University of Science shelf edge were studied to determine species abundance, distributions and species and Technology, Saudi Arabia Jacob L. Johansen, overlap between two depth stratifications, 20 and 45m, at eight sites. A total of 67 fish New York University Abu Dhabi, species belonging to 21 families were identified. Similar species richness estimates were United Arab Emirates observed between depths, though fish assemblage composition differed significantly, *Correspondence: Nikolaos V. Schizas with observable changes in feeding guild contributions of herbivore and omnivore [email protected] (20 m) to a deeper assemblage composed of piscivores and planktivores (45 m). Coral †These authors have contributed assemblages consisted of 31 species at 20 m and 11 species at 45 m, accounting for equally to this work 17.0% (±1.76 SE) and 2.6% (±0.89 SE) benthic cover for the altiphotic and mesophotic surveys, respectively. -
The House Report
821) CONGRESS OUSE OF REPRESENTATIVES '.' REPOR d Session f No. 1832 APPROVING THE CONSTITUTION OF THE COMMON- WEALTH OF PUERTO RICO WHICH WAS ADOPTED BY TIHE PEOPLE OF PUERTO RICO ON MARCH 3, 1952 ArnI. 30, 1952.-Committed to tho Committee of the Whole House on the State of tho Union and ordered to be printed Mr. MURDOCK, from the Committee on Interior and Insular Affairs, submitted the following R E P O R T [To accompany II. J. Res. 430] The Committee on Interior and Insular Affairs, to whom was referred the joint resolution (II. J. Res. 430) approving the Constitution of tlhe Commonwealth of Puerto Rico which was adopted by the people of Puerto Rico on March 3, 1952, having considered the same, report favorably thereon without amendmenCl(lllt and recommend that the joint resolution (10 pass. The enactment into law of House Joint Resolution 430, which approves the Constitution of Puerto Rico adopted by thlo people of Puerto Rico in a referendum on March 3, 1952, constitutes the latest of a series of enactments through which the Federal Government lias provided ever-increasing self-government in Puerto Rico. ADVANCEIMENT' OF 8ISELF-GOVERINMIENT IN PU1EWITO rICO Puerto Rico was coded to the United States by Spain under the terms of the Treaty of Paris in 1898, which followed the Spanish- American War. The island continued under military government of the United States until Congress passed the Foraker Act in 1900, which was an act temporarily to provide revenues tand civil govern- mont for Puerto Rico. Under this first organic act the affairs of Puerto Rico were administered by a Governor appointed by the President of the United States and six department heads and justices of the supreme court, likewise appointed by the Prjinlent. -
Special Source Rules Applicable to Certain Gains of Former United States Residents ° 1
Tax Special source rules Residents applicable to certain gains Taxpayers of former United States residents March 22, 2021 Note: All legal references are to applicable sections of the United States Internal Revenue Code of 1986 and the regulations issued thereunder, unless expressly stated otherwise. One of the appealing aspects of becoming a bona fide resident of Puerto Rico (“BFR-PR”) from a tax perspective lies in the United States federal tax treatment of certain items of income derived by Puerto Rico residents. This article focuses on the federal income tax implications of certain capital gains derived by a new BFR-PR that previously resided in the United States. As a general rule, capital gains on the sale or exchange of personal property by a BFR-PR are excluded from US income tax under §933 and §865(a). However, special rules apply to gains resulting from the sale of certain property owned by the individual before establishing Puerto Rico residency (“Previously Owned Property”) and sold within 10 years of the move. Any individual that falls within the scope of these rules should understand its tax impact and prepare to report gains derived from transactions of Previously Owned Property in the corresponding income tax return. This reading does not pretend to offer an extensive discussion of all questions that may arise in connection to Previously Owned Property and a new BFR-PR. Instead, our intention is to provide some basic guidance on the federal tax implications that the sale of Previously Caroline López, CPA, Esq. Owned Property may trigger to some BFR-PR and provide a general overview of the interplay Tax Manager of these rules with virtual currencies. -
Outplanted Acropora Cervicornis Enhances the Fish Assemblages of Southeast Florida Ellen Dignon Goldenberg [email protected]
Nova Southeastern University NSUWorks HCNSO Student Theses and Dissertations HCNSO Student Work 5-3-2019 Outplanted Acropora cervicornis enhances the fish assemblages of Southeast Florida Ellen Dignon Goldenberg [email protected] Follow this and additional works at: https://nsuworks.nova.edu/occ_stuetd Part of the Marine Biology Commons Share Feedback About This Item NSUWorks Citation Ellen Dignon Goldenberg. 2019. Outplanted Acropora cervicornis enhances the fish assemblages of Southeast Florida. Master's thesis. Nova Southeastern University. Retrieved from NSUWorks, . (507) https://nsuworks.nova.edu/occ_stuetd/507. This Thesis is brought to you by the HCNSO Student Work at NSUWorks. It has been accepted for inclusion in HCNSO Student Theses and Dissertations by an authorized administrator of NSUWorks. For more information, please contact [email protected]. Thesis of Ellen Dignon Goldenberg Submitted in Partial Fulfillment of the Requirements for the Degree of Master of Science M.S. Marine Biology Nova Southeastern University Halmos College of Natural Sciences and Oceanography May 2019 Approved: Thesis Committee Major Professor: David S. Gilliam, Ph.D. Committee Member: Joana Figueiredo, Ph.D. Committee Member: Tracey T. Sutton, Ph.D. This thesis is available at NSUWorks: https://nsuworks.nova.edu/occ_stuetd/507 HALMOS COLLEGE OF NATURAL SCIENCES AND OCEANOGRAPHY OUTPLANTED ACROPORA CERVICORNIS ENHANCES THE FISH ASSEMBLAGES OF SOUTHEAST FLORIDA By Ellen D. Goldenberg Submitted to the Faculty of Halmos College of Natural Sciences -
An Introduction to Puerto Rico
This page was intentionally left in blank. 2 Table of Contents Chapter 1: An Introduction to Puerto Rico .................................................... 8 1. Historical Overview .......................................................................................................... 8 2. Geography ....................................................................................................................... 8 3. Government Systems ...................................................................................................... 8 4. Demographics.................................................................................................................. 9 5. Language ......................................................................................................................... 9 6. Currency and Monetary Policy ...................................................................................... 10 7. Macroeconomic Overview and Key Indicators ............................................................ 10 A. Gross Domestic Product (GDP) ........................................................................... 10 B. Work Force ............................................................................................................ 11 C. External Trade ....................................................................................................... 11 D. Retail Sales.............................................................................................................11 E. Consumer Price Index -
Incentive Regulation Code English AK
GOVERNMENT OF PUERTO RICO DEPARTMENT OF ECONOMIC DEVELOPMENT AND COMMERCE SAN JUAN, PUERTO RICO INCENTIVE REGULATION MO-DEC-013 SEPTEMBER 2020 TABLE OF CONTENTS CONTENT PAGES PREAMBLE 5 SUBTITLE A. - GENERAL PROVISIONS 7 Ar6cle 1000.01-1. - Title 7 Ar6cle 1000.01-2. - Legal Basis 7 Ar6cle 1000.01-3. - Scope 7 Ar6cle 1000.01-4. - Purpose 7 Ar6cle 1000.01-5. - Terms Used 8 Ar6cle 1000.02-1. - Classifica6on 8 Ar6cle 1000.02-2. - Organiza6on 8 Ar6cle 1000.04(e)-1. - Most Favorable Terms and Condi6ons; Interrela6onship with other Laws 9 CHAPTER 1. - RESERVED 10 CHAPTER 2 - DEFINITIONS 10 SUBCHAPTER A. - GENERAL DEFINITIONS 10 SUBCHAPTER B. - DEFINITIONS APPLICABLE TO INDIVIDUALS 25 SUBCHAPTER C. - DEFINITIONS APPLICABLE TO EXPORTS OF GOODS AND SERVICES 27 SUBCHAPTER D. - DEFINITIONS APPLICABLE TO FINANCE, INVESTMENT AND INSURANCE 34 SUBCHAPTER E. - DEFINITIONS APPLICABLE TO VISITOR ECONOMY 35 SUBCHAPTER F. - DEFINITIONS APPLICABLE TO MANUFACTURING 54 SUBCHAPTER G. - DEFINITIONS APPLICABLE TO INFRASTRUCTURE AND GREEN OR HIGHLY EFFICIENT ENERGY 55 SUBCHAPTER H. - DEFINITIONS APPLICABLE TO AGRO-INDUSTRIES 56 SUBCHAPTER I. - DEFINITIONS APPLICABLE TO CREATIVE INDUSTRIES 59 SUBCHAPTER J. - DEFINITIONS APPLICABLE TO OTHER INDUSTRIES 63 SUBTITLE B. - ECONOMIC DEVELOPMENT INCENTIVES 65 CHAPTER 1. - INCENTIVES OF GENERAL APPLICATION 65 SUBCHAPTER A. - GENERAL RULE ` 65 SUBCHAPTER B. - SMALL AND MEDIUM-SIZED ENTERPRISES (SMES) 66 SUBCHAPTER C. - VIEQUES AND CULEBRA 67 SUBCHAPTER D. - OTHER INCENTIVES 68 CHAPTER 2. - INDIVIDUALS 71 SUBCHAPTER A. - ELIGIBILITY 71 SUBCHAPTER B. - RESERVED 74 SUBCHAPTER C. - REGISTRATION FOR THE CONCESSION OF EXEMPTION 74 SUBCHAPTER D. - SPECIAL PROVISIONS 74 CHAPTER 3. - EXPORT OF GOODS AND SERVICES 75 SUBCHAPTER A. - ELIGIBILITY 75 SUBCHAPTER B. -
U.S. Tax Imperialism
Seattle University School of Law Digital Commons Faculty Scholarship 2015 U.S. Tax Imperialism Diane Lourdes Dick Follow this and additional works at: https://digitalcommons.law.seattleu.edu/faculty Part of the Tax Law Commons Recommended Citation Diane Lourdes Dick, U.S. Tax Imperialism, 65 Am. U. L. Rev. 1 (2015). https://digitalcommons.law.seattleu.edu/faculty/729 This Article is brought to you for free and open access by Seattle University School of Law Digital Commons. It has been accepted for inclusion in Faculty Scholarship by an authorized administrator of Seattle University School of Law Digital Commons. For more information, please contact [email protected]. ARTICLES U.S. TAX IMPERIALISM IN PUERTO RICO DIANE LOURDES DICK* This Article uses historical and legal analysis to demonstrate how U.S. domination over Puerto Rico's tax and fiscal policies has been the centerpiece of a colonial system and an especially destructive form of economic imperialism. Specifically, this Article develops a novel theory of U.S. tax imperialism in Puerto Rico, chronicling the sundry ways in which the United States has used tax laws to exert economic dominance over its less developed island colony. During the colonial period, U.S. officials wrote and revised Puerto Rican tax laws to serve U.S. economic interests. In more recent years, U.S. tax laws have disadvantagedPuerto Ricans, who still lack voting rights and full democratic representation in Congress. A theory of tax imperialism may also have applicationfar beyond the U.S.-Puerto Rican experience. For instance, it may help us understand the relationships between the United States and its other possessions and territories throughout history, and between the United Kingdom and its British Crown dependencies, overseas territories, and newly-independent colonies. -
Puerto Rico: Continuing Socio-Economic Deterioration and the Need for Change
PUERTO RICO: CONTINUING SOCIO-ECONOMIC DETERIORATION AND THE NEED FOR CHANGE J. Tomas Hexner President of Hex, Inc. Founder and director, Science Initiative Group at the Institute for Advanced Study at Princeton, New Jersey Arthur MacEwan Professor Emeritus of Economics at the University of Massachusetts Boston Development Discussion Paper: 2017-12 ABSTRACT The long-run decline of the Puerto Rican economy, predating the recession of the last decade, is evident in the relative stagnation that emerged from 1980 onward. The roots of both the relative stagnation and the long recession lie in the political status of the island. The option of statehood, however, can be the foundation for a new era of economic expansion. The long-lasting economic problems of Puerto Rico are evidenced by several measures: the low rate of economic growth, the high unemployment rate and the low labor force participation rate, the falling investment rate, the high poverty level, the extreme degree of economic inequality, and the massive exodus to the states. And, of course, there is the very high—crisis level— amount of public debt. In addition and of central importance, the poor treatment of Puerto Rico relative to the states by the U.S. government has contributed to the economic situation on the island and demonstrates the role of status in bringing about economic weakness and decline. The popular belief that Puerto Rico receives ―generous‖ treatment from Washington is belied by the data. Moreover, while many observers viewed Puerto Rico as an economic success story during the late 1900s, this view erred in measuring success by the growth of GDP instead of GNP, the former including the profits of firms based off the island (mainly in the U.S.) and not providing a measure of economic conditions of Puerto Rican people of firms. -
PUERTO RICO RELOCATION GUIDEBOOK PUERTO RICO PUERTO RICO RELOCATION GUIDEBOOK RELOCATION by ELOCATE GUIDEBOOK by Second Edition, 2021 ELOCATE
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