Background
Sierra, Junior, Ralph J. was born on March 30, 1935 in Brooklyn, New York, United States.
Sierra, Junior, Ralph J. was born on March 30, 1935 in Brooklyn, New York, United States.
St. John's University (Bachelor of Arts, 1957). City College of the City University of New York (Master of Business Administration, 1962). University of Puerto Rico (Juris Doctor, cum laude, 1974).
Spoken languages: English, Spanish.
Worked at Sierra/Serapion (San Juan, PR) specializing in Federal and Puerto Rico Taxation, Corporate Law, Estate Planning, Qualified Retirement Plans. Admitted to the bar, 1974, Puerto Rico. Certified Public Accountant, Puerto Rico, 1963.
Co-Author: "Puerto Rico Taxes," Research Institute of America, Inc., 1982 (cited by Puerto Rico Supreme Court as authoritative source in Estate of Del Coro Lugo v. Secretary of The Treasury, 92 J.T.S. 22, February 26, 1992, V.O. Industrial Corporation v. Komodidad Distributors, Inc.
, California 92-85, June 30, 1992 and Carrero Quiles v. Santiago Feliciano, 93 J.T.S. 103, June 25, 1993). Contributor to Tax Notes International and other Tax Analyst publications.
Co-Author: "Compliance With Corporate and Tax Requirements by Corporations Doing Business in Puerto Rico," Puerto Rico Manufacturers Association, January, 1993. Author: "Possessions Corporation Tax Credits," Benders Federal Tax Service, 1989. "The New Federal Tax Treatment of United States.
Companies Doing Business in Puerto Rico," in Spanish, Puerto Rico Bar Review, May, 1977. "How the United States Taxes Gifts and Estates of Puerto Ricans," Successful Estate Planning Ideas and Methods, Prentice-Hall, August, 1977. "The Puerto Rico Tollgate Tax," International Tax Journal, February, 1978.
"Third-Person Criminal Responsibility Under the Puerto Rico Income Tax Act of 1954, as Amended," in Spanish, Puerto Rico Bar Review, August, 1978. "Incentives Operations in Puerto Rico," Tax Ideas, Prentice-Hall, January, 1980. "Incorporating A Going Concern," Puerto Rico Bar Review, November, 1981.
"A New Incentives Law for Puerto Rico," The International Lawyer, Winter, 1988. "Producing Productive Section 936 Company Production," The International Tax Journal, Spring, 1991. "Funding Caribbean Basin Initiative Activities with Section 936 Funds," The International Tax Journal, Spring, 1992.
Lecturer, World Trade Institute, Seminars on IRC Section 936. Representative, The Government of Puerto Rico, Negotiations with drafting of TEFRA amendments to IRC section 936 in 1982, 1980-1982. Member, Puerto Rico Tax Reform Commission Subcommittee, 1973-1974.
Member: Bar Association of Puerto Rico (Instructor, Continuing Education Program on Tax Matters, 1975-1976). American Bar Association (Member, Sections on: Taxation. International Law and Practice.
Patent, Trademark and Copyright Law, Real Property, Probate and Trust. Litigation; Science and Technology. Economics of Law Practice.
Chairperson, Tax Committee, Puerto Rico Manufacturers Association, 1980-1982 ). American Institute of Certified Public Accountants. Puerto Rico College of Certified Public Accountants.
Puerto Rico Financial Analyst Association. Puerto Rico Chamber of Commerce. Partner, Peat Marwick Mitchell & Company.
Member, Puerto Rico Tax Reform Commission Subcommittee, 1973-1974. Member: Bar Association of Puerto Rico (Instructor, Continuing Education Program on Tax Matters, 1975-1976). American Bar Association (Member, Sections on: Taxation.
International Law and Practice. Patent, Trademark and Copyright Law, Real Property, Probate and Trust. Litigation; Science and Technology.
Economics of Law Practice. Chairperson, Tax Committee, Puerto Rico Manufacturers Association, 1980-1982 ). American Institute of Certified Public Accountants.
Puerto Rico College of Certified Public Accountants. Puerto Rico Financial Analyst Association. Puerto Rico Chamber of Commerce.
Partner, Peat Marwick Mitchell & Co.