Margarita P. Muina

Of Counsel

Margarita P. Muina specializes in international business transactions:  structures inbound and outbound investments for U.S. and foreign parties, handles business acquisitions and mergers.  Also practices in domestic and international estate and income tax planning and asset protection for Diaz, Reus & Targ clients.

Noteworthy:

• Native of Havana, Cuba; resided and educated in Lima, Peru.
  Holds J.D. and LLM (Master of Laws in Taxation) degrees.
• Written and lectured on tax planning, taking advantage of various income tax treaties, and withholding from U.S. source income.
• Served as Adjunct Professor of Law at St. Thomas University in Miami and in Graduate School of Business.
• Served in various committees and sections of Florida Bar.  Current member of Tax Section Committee on Legal Certification.
• Member ABA Tax Section and Tax Section’s Committee on U.S. Activities of Foreign Persons.
• Board Certified in Taxation by the Florida Bar Committee on Legal Specialization since 1997 and a Florida Certified Public Accountant since 1984.  Frequent lecturer and author on tax and tax law.

Languages:  English, Spanish, French, German. 

Lectures & Speaking Engagments

Lectures:

• “Withholding Through Hybrids and Reverse Hybrids and Treaty Benefits.” July 2003, American Associations of Attorney-CPA’s.
• “The Failure of FASB’s.” August, 2003 Florida International University; Alpha Omega Psi.

Publications:

• “§ 894©(2) Final Regulations Add Real Gloss to Treaty Benefits.” Tax Bulletin, The Florida Bar, Tax Section, Volume XIX, No. 3, June, 2001.
• “Withholding for the Millennia”, The Attorney-CPA, American Association of Attorneys-Certified Public Accountants, Volume XXXVII, Number 2, June, 2001.
• “To Withhold or Not to Withhold. . .”, Colombian-American Bar Journal, Colombian American Bar Association, May, 2001 issue.
• “Withholding for the Millennia”, Florida CPA Today, Florida Institute of CPAs, Volume 16, Number 6, September/October, 2000;
• “Supplement on Notes to German Estate and Gift Tax Protocol” , Tax Bulletin, The Florida Bar, Tax Section, Volume XIX, No.1, September, 2000.
• “Notes on Germany U.S. Estate and Gift tax Protocol”, Tax Bulletin, The Florida Bar, Tax Section, Volume XVII, No. 3, March, 2000.
• “Hohere Freibetrage fur Europaer, die der U.S. Nachlassteuer unterliegen” (German translation from English; U.S. Estate and Gift Tax provisions Under the New Protocol), Florida Star, Gulfstar Communication, Inc., Ft. Myers, Florida, February, 1999, pp. 48-49.