Marjorie Rawls Roberts

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Attorney Awards


Phi Beta Kappa. Recipient, Frank Knox Memorial Scholarship from Harvard University for Study at a Commonwealth University. Developments Editor, Harvard Journal of International Law, 1979-1980. Editor-in-Chief, Harvard Law Record, 1979. Virgin Islands Correspondent, Tax Notes International. Editorial Board, Trusts and Trustees. Attorney Advisor, Office of Tax Policy, U.S. Treasury Department, Washington, D.C., 1985-1988. Chief Counsel and Technical Advisor, Virgin Islands Bureau of Internal Revenue, St. Thomas, Virgin Islands, 1988-1995. Vice-President and General Counsel, Globalvest Management Company, LP, St. Thomas, Virgin Islands, 1995-1999. Author: "Provisions Specifically Relating to Possessions," Tax Management Memorandum Leading Practitioner Commentary on the International Tax Provisions of the American Jobs Creation Act of 2004, Dec. 13, 2004; "To Be or Not to Be A Resident? Residency in the Possessions After the Enactment of the AJCA," Tax Mgmt. Int'l L.J., July 6, 2005; "Is it a Partnership? Is it a Corporation? IRS Issues Regulations to Clarify Treatment of Entities by US Possessions," Tax Mgmt. Int'l L. Journal, Nov. 11, 2005; "U.S. Virgin Islands Promulgates New Law on Investment Incentives," Tax Notes International, April 2001; "Changes in Economic Development Program Will Expand Tax Privileges," Tax Notes International, October 2002; "Tax Statute Benefits Knowledge-Based Businesses, Establishes Research and Technology Park," Tax Notes International, November 2002; "Tax Incentives in US Possessions"; "U.S. Virgin Island Listed as Harmful Tax Haven by OECD," Tax Notes Int'l., July 17, 2000; "U.S. Congress and USVI Enact Incentives to Attract Jewelry Manufacturers," Tax Notes Int'l., March 27, 2000; "The U.S. Virgin Islands Offers Substantial Tax Benefits," Tax Notes Int'l, Jan. 13, 1997; "The United States Virgin Islands, A Full Service Offshore Financial Centre Under The U.S. Flag," The OFC Report 1996/1997; "Owning a Piece of Paradise; Special Tax Rules Govern U.S. Investors' Acquisition, Ownership, and Sale of Virgin Islands Real Property," Journal of Real Estate Taxation, August 1995; "U.S. Virgin Islands Exempt Companies Offer Complete Tax Exemption with U.S. Flag Protection," Tax Management International Journal, September 9, 1994; "Offshore Investment, International Bureau, U.S. Virgin Islands". Advisory Board, Insurance Tax Review.

Areas of Practice (3)

  • Taxation
  • Business Law
  • Investments

Education & Credentials

Contact Information:
340-776-7235  Phone
340-776-7951  Fax
Mailing Address:
P.O. Box 6347, Charlotte Amalie, St. Thomas, VI 00804
University Attended:
Université de Geneve, Switzerland, 1975-1976; Smith College, B.A., magna cum laude, 1977
Law School Attended:
Harvard University, J.D., 1980; Cambridge University, England, LL.B., 1981
Year of First Admission:
1990, U.S. Court of Appeals, Third Circuit; 1989, Virgin Islands; 1983, District of Columbia; 1980, California
State Bar of California; The District of Columbia Bar; Virgin Islands Bar; American Bar Association (Tax and Business Law Sections); International Tax Planning Association; Council on International Tax Education.
Birth Information:
Durham, North Carolina, June 4, 1955
Payment Information:
  • Credit cards accepted
  • Accepts Visa, MasterCard and Other - ACH/wire

Peer Reviews

A Martindale-Hubbell Peer Rating reflects a combination of achieving a Very High General Ethical Standards rating and a Legal Ability numerical rating.

*Peer Reviews provided before April 15, 2008 are not displayed.

Charlotte Amalie, St. Thomas, U.S. Virgin Islands

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