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134 West Soledad Avenue
Bank of Hawaii Bldg., Suite 401
P. O. Box BF
Hagåtña, Guam 96910-5027
(671) 472-6813
FAX (671) 477-4375
The Guam office was established in 1978,
and expanded a few years later through a merger with
a firm which had been practicing in Guam since the 1950's.
Attorneys in this office provide legal services in areas
including real estate investment, business transactions,
labor and employment, international tax, and commercial
litigation. Guam has a very active Foreign Sales Corporation
(FSC) program which enables U.S. exporters to significantly
reduce U.S. federal income tax on their export sales
profits. In this office, we establish and manage FSCs,
and provide full FSC services to several hundred U.S.
exporters.
The economies in the Western Pacific are
largely based on the islands' attraction to tourists
from Asia. Our Western Pacific offices represent many
offshore investors and businesses from both the United
States and Asia, particularly those involved in the
hospitality/tourism, retail and telecommunications industries.
The law firm of Carlsmith Ball LLP is
a premier Pacific Region firm with an integrated network
of offices throughout Hawaii in Honolulu,
Kapolei, Maui,
Hilo, Kona,
and in Guam, Saipan,
Los Angeles, and
Washington D.C..
We can provide clients with a full range of legal services
in each location.
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