{"id":2545,"date":"2017-06-04T12:02:34","date_gmt":"2017-06-04T16:02:34","guid":{"rendered":"http:\/\/revistajuridica.uprrp.edu\/?p=2545"},"modified":"2017-06-04T12:02:34","modified_gmt":"2017-06-04T16:02:34","slug":"tax-losses-the-solution-to-puerto-ricos-bond-crisis","status":"publish","type":"post","link":"https:\/\/derecho.uprrp.edu\/revistajuridica\/2017\/06\/04\/tax-losses-the-solution-to-puerto-ricos-bond-crisis\/","title":{"rendered":"Tax Losses: The Solution to Puerto Rico\u2019s Bond Crisis?"},"content":{"rendered":"<p style=\"text-align: justify\">A\u00f1eses-Negr\u00f3n analyzes the viability for the holders of Puerto Rico\u2019s debt to abandon their bonds and claim a loss against their federal tax liability. Specifically, A\u00f1eses-Negr\u00f3n discusses the following: (1) the taxation of property transactions; (2) the taxation of distressed debt and its relation to the Commonwealth\u2019s current situation; (3) the tax consequences of abandoning property; and (4) when it is practicable to abandon the bonds at issue.<\/p>\n<p style=\"text-align: justify\">A\u00f1eses Negr\u00f3n analiza la viabilidad de que los tenedores de bonos del Gobierno de Puerto Rico abandonen dichos bonos y reclamen una p\u00e9rdida frente a su contribuci\u00f3n sobre ingresos federal. En espec\u00edfico, A\u00f1eses Negr\u00f3n discute lo siguiente: (1) la tributaci\u00f3n aplicable en transacciones que conllevan un intercambio de bienes; (2) la tributaci\u00f3n de deudas insolventes y su relaci\u00f3n con la situaci\u00f3n actual de Puerto Rico; (3) las consecuencias tributarias del abandono de bienes; y (4) cu\u00e1ndo es factible abandonar los bonos en cuesti\u00f3n.<\/p>\n<p><strong>Cita: <\/strong>Alberto J. E. A\u00f1eses-Negr\u00f3n,\u00a0<em>Tax Losses: The Solution to Puerto Rico\u2019s Bond Crisis?<\/em>,\u00a086 Rev. Jur. UPR 51 (2017).<\/p>\n<p><a href=\"http:\/\/revistajuridica.uprrp.edu\/wp-content\/uploads\/2017\/07\/02.-Tax-Losses-86-REVJURUPR-51.pdf\" target=\"_blank\" rel=\"noopener\">Enlace PDF (+)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alberto J. E. A\u00f1eses-Negr\u00f3n, 86 Rev. Jur. UPR 51 (2017).<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[78,1],"tags":[],"class_list":{"0":"post-2545","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-volumen-86-num-1","7":"category-uncategorized"},"_links":{"self":[{"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/posts\/2545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/comments?post=2545"}],"version-history":[{"count":0,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/posts\/2545\/revisions"}],"wp:attachment":[{"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/media?parent=2545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/categories?post=2545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/tags?post=2545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}