Puerto Rico (PR)

Jurisdiction Overview

IDQuestionAnswer
157 *Does the domestic administration have sufficient powers to obtain and provide banking information on request? Unknown
 Data Date: 2017

Notes

 
Puerto Rico is not a member of the Global Forum and it hasn't been reviewed yet.
 
It is not clear if US access powers apply to Puerto Rico, especially for US treaties that exclude Puerto Rico from its scope, including the US Model Tax Convention. However, a "Tax Cooperation Agreement" between the US and Puerto Rico state that "Information shall be exchanged to fulfil the purpose of this Agreement without regard to whether the information relates to, or is held by, a taxpayer of a Contracting Governments".

Sources

http://www.hacienda.gobierno.pr/sites/default/files/publicaciones/tax_coordination_agreement.pdf
 
https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/Treaty-US Model-2016.pdf