By Boris Hertslet We are halfway through the final quarter of fiscal 2020. While much of the private sector and local government contracting has slowed down or even come to a halt during the COVID-19 pandemic, federal...
Read MoreBy Frank Campillo The COVID-19 pandemic has affected Guam and the rest of the world in a manner not experienced in generations. It has halted the world economy as most governments placed restriction on human mobility to contain...
Read MoreBY SISKA S. HUTAPEA To say “I am selling my land” is actually a misnomer. You are only selling a property right that you own in the land. The Dictionary of Real Estate Appraisal defines the “bundle of rights theory” as the...
Read MoreBY EDMUND E. BROBESONG In general, a taxpayer may deduct net operating losses carried back or net operating losses carried over from other tax years. However, the net operating loss deduction cannot exceed taxable income for the...
Read MoreBY BOBBY SHRINGI As the island (and the world for the most part) recuperates from the COVID-19 pandemic, it is critical that our government place a heavy emphasis on economic recovery, as we have a huge “re-set” button that...
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