Puerto Rico’s Act 60 Tax Incentive Program Attracting Heightened IRS Scrutiny Of Sourcing And Transfer Pricing

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Apr 27, 2023

By Jay R. Nanavati and Mariana Gusdorf Journal of Tax Practice & Procedure Volume 25, Issue 1, 2023 Since their passage in 2012, Puerto Rico’s Acts 20 and 22, known together as Act 60 since 2019, ...