bill
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- Bona-fide residency (BFR)
- year of the move exception
- Bifurcation
- US/PR/internationally-sourced assets
- Act 20
- The original export services incentive for businesses in PR
- Act 22
- The original individual investor incentive for 0% capital gains tax for residents of PR
- Act 60
- The 2019 legislation that renewed both of the above incentives and added new requirements, like:
- a $5000 annual report filing fee
- a residential real estate purchase requirement
- a mandatory $10,000 annual charitable donation to qualified nonprofits