Puerto Rico (PR)

Jurisdiction Overview

IDQuestionAnswer
421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? SOME FOR FREE: Some unilateral cross­border tax rulings are published online for free.
 Data Date: 2019

Notes

 
According to the IBFD, the Treasury Department publishes most of decisions anonymously in order for other taxpayers in similar situations to refer to (IBFD 2019d). Indeed, evidence of these was found online (hacienda.pr.gov).

Sources

IBFD 2019d
 
http://www.hacienda.pr.gov/sobre-hacienda/publicaciones/area-de-rentas-internas-y-area-de-politica-contributiva
 
http://www.hacienda.gobierno.pr/sobre-hacienda/publicaciones/area-de-rentas-internas/public-rulings