Puerto Rico (PR)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019

Notes

 
According to the IBFD, private rulings on pending transactions can be issued by the Treasury Department along with explanatory bulletins and circulars (IBFD 2019d).

Sources

IBFD 2019d
 
http://www.hacienda.pr.gov/publicaciones/circular-letter-tax-policy-no-16-09-cl-tp-16-09