Puerto Rico (PR)

Jurisdiction Overview

IDQuestionAnswer
553 *Legal Person, Resident: Interest Exemption.
 Data Date: 2019

Notes

 
Special entites called International Financial Entities (IFEs) and International Banking Entities (IBEs) are tax exempt (mcvpr.com).

Sources

https://www.ifeb.bank/about-us/safe-and-soundness
 
http://www.mcvpr.com/newsroom-publications-IFE-IBE-Amendments