Must I use a PR-based brokerage to have 0% tax on interest and dividends? Any brokerage recommendations?

Per IRS rules, interest and dividend income are sourced based on the location of the PAYER. So, it seems that I need to change from my US-based brokerage account to a PR-based brokerage account in order to take advantage of the 0% tax on interest and dividends provided to individual investors under Act 60. (If I retain my US brokerage account, it seems the interest and dividends will still be taxed by the US govn’t.) Am I correctly understanding the source rules?

Does anyone have recommendations for a reputable PR-based brokerage, with low or no commissions/fees? Am I correct in understanding that transferring my assets to such a PR-based brokerage firm would make the interest and dividends not taxable by the US govn’t (because they’d be PR-sourced), enabling me to take advantage of Act 60’s 0% PR tax on interest and dividend income?

If your dividend comes from Apple, JP Morgan, 3M… any US-based company, then it won’t matter which broker delivers it to you. You will be assessed the tax either way. Keep your brokerage account and just plan accordingly before Ex Dividend date to sell positions and then rebuy the next day after the dividend makes stock a little cheaper. No capital gains means you can sell and buy next day; as the sale would be considered Puerto Rican sourced with residency/Act 60 decree. I take it a little further and sell deep ITM call options to liquidate before Ex Dividend and sell ATM puts to reopen position collecting premium… I trade using Interactive Brokers