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(English) Senator Rubio, Representative Posey, and other Lawmakers Fighting to Stop IRS Proposal that Would Drive Investment from U.S. Economy

by Dan Mitchell

There hasn’t been much good economic news in recent years, but one bright spot for the economy is that the United States is a haven for foreign investors and this has helped attract more than $10 trillion to American capital markets according to Commerce Department data.

These funds are hugely important for […]

(English) Tax havens at the core of the Greek crisis

By Nicholas Shaxson

November 26th, 2011

Published on Task Force – Financial Integrity & Economic Development

Half a century ago, the global financial architecture was, as a result of lessons learned from the Great Depression, heavily fragmented and flows of capital across borders were quite tightly constrained by capital controls . The quarter century after […]

Carta del Dr. Eduardo Morgan Jr. al Director del Centro de Políticas Fiscales y Administración de la OCDE, Jeffrey Owens

March 15, 2011

Dear Mr. Owens:

I would like to refer to your recent comments regarding “The End of Tax Havens”, published in the March issue of The International Tax Review.

It is hard to believe that you continue to talk about tax havens and yet you fail to acknowledge that the U.S., which is […]

(English) Letter to President Barak Obama from Members of the Florida Delegation to the U.S House of Representatives –

The 25 members of the Florida Delegation to the U.S. House of Representatives, lead by Congressman Bill Posey signed a letter to President Obama urging withdrawal of a proposed IRS regulation (REG-146097-09) that would require the reporting of bank deposit interests paid to foreign account holders, to be turned over to foreign governments-. Their main concern is, of course, that Florida banks, which have substantial deposits from Latin America, would be particularly hard hit if this IRS regulation is not withdrawn. They claim that it could drive job-creating capital out of America and undermine U.S. financial markets by sending the message to existing and potential foreign depositors that the U.S. is no longer a secrete jurisdiction. It is publicly known that this proposed IRS regulation is a revival of another similar Clinton-era proposal that was shelved after facing strong opposition from both private industry and public policy organizations. […]

(English) Double Taxation Treaties and Tax Information Exchange Agreements (Content)

by Eduardo Morgan Jr.

January 27, 2011

Keynote address by Dr. Eduardo Morgan Jr. at the X Congress of the Panamanian Bar Association and First International Congress under the theme of “Panama International Legal Services Center” held on Wednesday 25th and Thursday 26th, January 2011.

I. INTRODUCTION – PANAMA: AN EXAMPLE TO THE WORLD

During […]

(English) Obama’s Revival of Clinton-Era Interest-Reporting Regulation Threatens U.S. Economy

By The Center for Freedom and Prosperity

(Washington, D.C., Thursday, January 6, 2011) President Obama’s Treasury Department has proposed a new Internal Revenue Service regulation (REG-146097-09) that would overturn existing law and force American banks to report the interest paid to all nonresident aliens. This ill-considered rule is a retread of a Clinton-era proposal that […]

En Busca de Sociedades Anónimas Fantasmas: Un Estudio de Auditoría de Anonimidad y Crimen en el Sistema Financiero Internacional

From The Journal of Economic Perspectives

By Jason Sharman

Fall 2010

Abstract.

The last few years have seen an international campaign to ensure that the world’s financial and banking systems are “transparent,” meaning that every actor and transaction within the system can be traced to a discrete, identifiable individual. I present an audit […]

(English) In Defense of Panamanian Legal Entities

by Eduardo Morgan Jr.Reprinted fromTax Notes Int’l, December 6, 2010, p. 759

https://sites.morimor.com/wp-content/uploads/sites/20/2010/12/60TI0759-Morgan.pdf

(English) New Barbados- Panama Treaty – Follows OECD Model

By Bruce Zagaris

Reprinted from Tax Notes Int’l, July 5, 2010, p.14

https://sites.morimor.com/wp-content/uploads/sites/20/2010/11/Pan-BdsFinalDTA59TI0014-Zagaris.pdf

Tabla Comparativa De Regimenes Laborales Especiales De Panamá

https://sites.morimor.com/wp-content/uploads/sites/20/2010/11/cuadro-comparativo-de-zonas-procesadoras-y-otros-en-ingles.pdf