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Conferencia dada por Dan Mitchell sobre Competencia Fiscal

September 1st, 2014

Conference given in Panama by Dan Mitchell, economist of the CATO Institute, talking about that the Tax competition exists when governments feel pressure to lower tax rates (or pressure to forego tax hikes) because of concerns that jobs and investment will flee to jurisdictions with less onerous fiscal policy.

https://sites.morimor.com/wp-content/uploads/sites/20/2014/09/Panama-Lawyers.pdf

You can […]

(English) “Do unto others as you would have them do unto you”

by Alvaro Tomas

July 31, 2014

(Jesus Christ, The Sermon in the Mount)

I paraphrase Luke 6:-20-49 because either a miracle has happened or will happen whenever the Delaware Legislature passes legislation that will require beneficial owners of that state’s corporations to be identified. It seems Senators Carl Levin (D) and Chuck Grassley (R) have […]

Panamá, en defensa de su economía de servicios

By Dr. Brett Patton and Dr. Eduardo De Alba

Published by Martes Financiero

July 8th, 2014

Widely known are the efforts made by pressure groups conformed largely by powerful countries at economic and/or political level, including the so-called G-8 and G-20, like the Organization for Economic […]

(English) To be or not to be…

By Alvaro Thomas

June 27, 2014

The opening phrase of a soliloquy in Hamlet’s Nunnery Scene is what all countries should be asking themselves right now. Should we or should we not be the collecting agencies for the Internal Revenue Service (IRS)? Of course we shouldn´t.

There is an ever growing sentiment that the US […]

(English) Calling a Spade a Spade: Medtronic buying Covidien is above all, a tax ploy.

By Alvaro Tomas, lawyer of MMG Trust, part of the Morgan & Morgan Group

With the deal, announced on Sunday, the Minneapolis-based Medtronic becomes the latest — and biggest — United States company to try to change its tax domicile through a so-called inversion. Such deals are attractive to American companies seeking a lower corporate […]

(English) Moving Money: International Financial Flows, Taxes, and Money Laundering

By Richard Gordon and Andrew P. Morriss

June 2014

Money “moves” internationally through electrons and physically among financial institutions and non-financial institutions as part of global trade in legitimate goods and services and as part of legitimate transnational capital investment, and, regrettably, as part of criminal enterprise. Some analysts argue that the movement […]

(English) US signals intent to capture beneficial ownership information

By Geoff Cook

Published on Jersey Finance

Wednesday 28th May 2014

An interesting post appeared recently on the White House Blog signalling moves by the US to capture beneficial ownership details and to report this information to the IRS. This would, if enacted, be a significant and helpful move by the US in fighting financial […]

(English) Panama´s presidential elections

Panama´s presidential elections held May 4th were characterized by a responsible, transparent, l and concientious democratic electoral exercise. As several dozen international observers and Press representatives reported, Mr. Varela won by a 39% democratic majority.

Extracts of the Investor’s Business Daily dated May 6, 2014

May 6, […]

Extracto del Editorial del Washington Times

By Richard Rahn

The Washington Times

Monday, February 17, 2014

It’s foolish to fund organizations that demand even more money

If you became aware that the advice you were receiving from your economic advisers was causing you to get poorer rather than richer, how long would you keep them?

Among […]

Agenda de la OCDE amenaza la prosperidad de Panamá

By Andrew F. Quinlan & Brian Garst

Earlier this year, the Organization for Economic Cooperation and Development (OECD) released its finalized Standard for Automatic Exchange of Financial Account Information. The standard boasts requirements for sharing of a variety of information, including full account balances, that constitute both an intrusion on personal privacy and a costly […]