Puerto Rico (PR)

Jurisdiction Overview

IDQuestionAnswer
272 *Is there an obligation to keep accounting data? Unknown
 Data Date: 2019

Notes

 
DATA WARNING: Puerto Rico has not been reviewed by the Global Forum yet
 
It is not clear if limited partnerships are required to keep accounting data. The Corporation Act does not contain any intel in that respect.

Sources

http://www.gdb.pr.gov/documents/AGuidetoDoingBusinessinPR-ll.pdf
 
http://web.archive.org/web/20191205152156/http://www.oslpr.org/download/en/2009/A-0164-2009.pdf
 
https://iclg.com/practice-areas/corporate-governance-laws-and-regulations/puerto-rico