Revista de la Academia Puertorriqueña de Jurisprudencia y Legislación: Volumen XVII
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Salvador Casellas Moreno, numerario de esta corporación por treinta años, sirvió con distinción a la abogacía, la judicatura, el gobierno y a muchas instituciones cívicas del país. Uno de los principales fiscalistas puertorriqueños, Casellas Moreno prestó especial atención a las oportunidades de desarrollo económico que a Puerto Rico le brinda su latitud fiscal. Prestó todas sus energías al fortalecimiento de la base industrial puertorriqueña. En especial, laboró por la creación de un medioambiente fiscal que favoreciera la ubicación en Puerto Rico de empresas estadounidenses de manufactura compleja, a las que se les concedería trato favorable al momento de repatriar beneficios a Estados Unidos. De ahí que, a su fallecimiento, la Revista ha convocado a este Festschrift a un grupo de importantes autores especialistas en la fiscalidad de las relaciones de pueblos que se encuentran en situación política similar a Puerto Rico. Hemos circunscrito la convocatoria al ámbito europeo. Los ensayos que a continuación se publican responden a ese llamado. De esta forma la Academia cumple con su deber de aplaudir la vida profesional de un buen colega a la vez que adelanta su responsabilidad de aportar al debate en torno al derecho de Puerto Rico y del mundo.
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