Puerto Rico (PR)

Jurisdiction Overview

IDQuestionAnswer
419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups? No.
 Data Date: 2019

Notes

 
"At present, the Puerto Rico Treasury Department has not adopted specific rules related to BEPS Action 13 or specific requirements for documentation pertaining to transfer pricing" (practiceguides.chambers).

Sources

https://practiceguides.chambers.com/practice-guides/corporate-tax-2019/puerto-rico/9-beps
 
IBFD 2019d