Tax Insights Three become One: The New Pass-Through Entity Category 04 Apr 2023
On June 30, 2022, the Puerto Rico Governor signed Act 52-2022, which modified the 2011 Puerto Rico Internal Revenue Code, as amended (the “Code”), among other
Tax Insights Puerto Rico Opens its Doors for Disregarded Entities 07 Mar 2023
It has been months of candid discussion since the enactment of Act 52 of June 30th, 2022, known as the Puerto Rico Public Finances Stabilization Act
Tax Insights Amendments to Act 60 and Regulations 15 Dec 2022
On June 30th, 2022, the Governor of Puerto Rico signed into law Act 52-2022, known as the Puerto Rico Public Finances Stabilization Act (hereinafter “Act 52”).
Tax Alert Governmental measures due to the landfall of Hurricane Fiona 20 Sep 2022
On September 17, 2022, the Governor of Puerto Rico issued Executive Order 2022-045 declaring a state of emergency due to the threat of the atmospheric event
Tax Article Collection Notices and Tax Garnishments from the Puerto Rico Department of Treasury 13 Jul 2022
In recent years, we have witnessed several campaigns and efforts implemented by the Government of Puerto Rico ("Government") to fight tax evasion.
Tax Alert Puerto Rico Sales and Use Tax 15 Jul 2022
Effects of Act 52, 2022 in the Puerto Rico Sales and Use Tax (“SUT”).
Tax Article Business Economic Activity as a proposed new parameter of a Municipality's tax jurisdiction 15 Jun 2022
Taxpayers engaged in trade or business within the jurisdiction of a Puerto Rico municipality, providing any services for profit, selling any goods, or
Tax Article Updates for the Opportunity Zones program are on the horizon 12 May 2022
As the Opportunity Zones program’s needs evolve, new US legislation is underway to meet the program’s intended results and unleash the full potential for
Tax Alert Sales and Use Tax Exemption on articles for the preparation for the hurricane season 11 May 2022
On May 6, 2022, the Governor of Puerto Rico signed Act 20, 2022. Act 20, 2022 provides an exemption from the Sales and Use Tax (SUT) during the last weekend
Tax Article Are you looking to start a business in Puerto Rico? 18 Apr 2022
Read this to know what to do and where to file.
Tax Article Key Tax Credits Available on the 2021 Puerto Rico Individual Income Tax Return 22 Mar 2022
There have been significant changes regarding the tax credits available for taxpayers for tax year 2021.
Tax Article A second look at the Incentives Code 11 Feb 2022
It’s been more than 2 years since the enactment of the Incentives Code in Puerto Rico, approved on July 1, 2019 (“Act” or “Code”).
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