Background
Garcia, Manuel D. was born on January 4, 1952 in Manila, Philippines.
Garcia, Manuel D. was born on January 4, 1952 in Manila, Philippines.
Rice University (Bachelor of Arts, 1974). Duquesne University (Master of Arts, 1975). Boalt Hall School of Law, University of California (Juris Doctor, 1982).
Spoken languages: Spanish and Pilipino.
Worked at Manuel Doctorate. Garcia (AV) (Honolulu, Hawaii) specializing in Taxation, International Law, Real Estate Law, Estate Planning, Government Forfeiture. Admitted to the bar, 1982, California. 1984, United States. Tax Court.
1986, Hawaii.
Author of many articles such as: "Application of Sections 1031 and 1445 to Exchanges of United States.
Real Property by Foreign Persons," 48 The Tax Lawyers 471, (Winter 1995). "International Estate Planning," Seminar handbook published by HICLE, (1994).
"Foreign Investments," Global Reporting Initiative Course, Hawaii Association of Realtors, (1994). "Comprehensive 1031 Exchange Course for Realtors," Global Reporting Initiative Course, HAR (1994).
Member: State Bar of California.
Hawaii State (Member, Tax Section) and American (Member: International Law Section. Tax Section; Tax Section Committee on "United States. Activities of Foreigners and Tax Treaties".
Tax Section Committee on "Sales, Exchange and Basis") Bar Associations.
Hawaii Board of Bar Examiners.
Member: State Bar of California. Hawaii State (Member, Tax Section) and American (Member: International Law Section. Tax Section; Tax Section Committee on "United States.
Activities of Foreigners and Tax Treaties".
Tax Section Committee on "Sales, Exchange and Basis") Bar Associations. Hawaii Board of Bar Examiners.