Business operations in Puerto Rico / Edgar Ríos-Méndez (Capital Member, Pietrantoni, Méndez & Álvarez LLC) and Jeanelle Alemar-Escabí (Principal, JAE Legal Services LLC, San Juan, Puerto Rico).
- Foreign income portfolios ; 7320-2nd
- Puerto Rico : the country, people, economy, and government -- Operating a business in Puerto Rico -- Forms of doing business in Puerto Rico -- Principal taxes -- Taxation of domestic corporations -- Taxation of foreign corporations -- Taxation of a branch -- Taxation of partnerships -- Taxation of other business entities -- Taxation of individuals : residents -- Taxation of nonresidents -- Taxation of retirement plans -- Estate and gift tax -- Avoidance of double taxation -- Tax incentives -- Working papers.
- " ... offers background information on the relationship between Puerto Rico and the United States and a summary of the Puerto Rico legal system. It also discusses, in general, the main business laws applicable in Puerto Rico and analyzes tax laws affecting enterprises and individuals conducting business activities in Puerto Rico or receiving income from Puerto Rican sources. The various Puerto Rico tax incentive laws and their interrelationship with the United States federal tax laws are also covered."
- Publication Frequency:
- Updated irregularly
- Previously cataloged as: Tax Management portfolio, 980-2nd, <2008?>-2012. and AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
- Other Forms:
- Also issued in print.
- Technical Details:
- Mode of access: World Wide Web.
View MARC record | catkey: 19173172