Law Commons^™

Harmonizing The Mexican Tax System With The Goals Of The North American Free Trade Agreement (Nafta), Mauricio Monroy

San Diego Law Review

Prior to the North American Free Trade Agreement (NAFTA), the international tax provisions of the Mexican tax system were in harmony with the then protectionist environment of Mexican trade. The system was characterized by high withholding taxes on the repatriation of profits (i.e., payments from Mexico to parties abroad), frequently at 21 to 35 percent, and high duties on the importation of goods. It was not abnormal to find duties of 100% ad valorem.

The Economic Impact Of International Trade On San Diego And The Application Of The United Nations Convention On The International Sales Of Goods To San Diego/Tijuana Commercial Transactions, Ernesto Grijalva, Alexander Imberg

San Diego Law Review

Opponents of the North American Free Trade Agreement ("NAFTA"), were they to take a look, would find the current performance of San Diego's economy antithetical to their economic theories, San Diego is conspicuously lacking the net job loss that free trade opponents were forecasting as the inevitable result of NAFTA. In his book, Save Your Job, Save Our Country: Why NAFTA Must Be Stopped – Now!, Ross Perot, the most prolific NAFTA basher, proclaimed that the economic strength of our entire nation would be jeopardized by NAFTA.' Four and one-half years later, we find that the United States is enjoying …

Foreign Investment In Mexico's Real Estate: An Introduction To Legal Aspects Of Real Estate Transactions, Manuel Pasero, Hector Torres

San Diego Law Review

During the past ten years, and since the deregulation in most sectors of the Mexican economy, real estate investments increased considerably. Possibly, one of the reasons why people's interest has turned to Mexico is the thousands of miles along the border and seashores that still have not been developed. Whatever the interest of a foreign individual or corporation might be, Mexico is now offering a variety of investment opportunities in the real estate field. Touristry, recreational, industrial, commercial, and even residential purposes are attracting foreign investment in the Mexican real estate market, representing a substantial

portion of the foreign capital …

The Helms-Burton Act: Is The U.S. Shooting Itself In The Foot?

San Diego Law Review

The United States' tool of choice to further its foreign policy goals appears to be economic sanctions. Since 1993, the United States has increasingly applied economic sanctions to further its foreign trade policy. Specifically, more than one-half of the sanctions imposed in the past eighty years have been imposed in only the past four years. The frequent use of economic sanctions has angered and discouraged our allies while significantly weakening the United States' national interests. With so many countries under sanctions, the efficacy of using economic sanctions to promote the United States' foreign policy has been called into question. Suffering …

Amalgam In The Americas: A Law School Curriculum For Free Markets And Open Borders, Mark A. Drumbl

San Diego Law Review

This Article addresses this lacuna by investigating ways in which the American and Canadian common law curriculum could become more responsive to the changing realities of legal practice under NAFTA.

Potentially the following modifications could be introduced on a gradual basis: 1. Introduction of a course to familiarize common law lawyers with the method, principles and practice of civil law, with a directed focus on Mexico; 2. Initiation of a broader NAFTA curriculum, potentially leading to a certificate or designation; and 3. Development of a new law degree, universally recognized in all three NAFTA jurisdictions as a prerequisite to bar …