Mondaq Puerto Rico

Tax

• An Overview of Main Corporate Taxes in Selected Jurisdictions - Puerto Rico
• Puerto Rico Issues Regulations For Controlled Groups Of Corporations And Related Entities
• Puerto Rico Enacts Tax Amnesty Program To Begin May 13, 2013
• Puerto Rico Enacts Technical Amendments To Major Tax Legislation
• From Here To Eternity Or San Juan! - Transitional Tax Planning With Pre-IPO Or Appreciating Closely Held Stock
• Puerto Rico Enacts Tax Reform Legislation Phasing From Sales Tax To Value Added Tax
• Legislation Introduced To Extend Earned Income Tax Credit To Commonwealth Residents
• Puerto Rico Value Added Tax Takes Effect April 1, 2016
• First Circuit Declares Puerto Rico Alternative Minimum Tax Unconstitutional
• First Circuit Declares Puerto Rico Alternative Minimum Tax Unconstitutional
• First Circuit Declares Puerto Rico Alternative Minimum Tax Unconstitutional
• First Circuit Declares Puerto Rico Alternative Minimum Tax Unconstitutional
• Employers Helping Employees—Are Disaster Relief Payments And Loans Exempt From Puerto Rico Income Tax?

Labour and Employment

• Retirement Plans Impacted By New Puerto Rico Internal Revenue Code
• Employment Law In Puerto Rico: Employees' Rights And Employers' Obligations

Employment and HR

• PBGC Withdraws Two Territorial Coverage Opinion Letters Impacting Puerto Rican Plans
• Governor Signs Bill Providing 'Window Period' Allowing Participants In Retirement Plans To Pre-Pay At A Reduced Rate The Tax On Amounts Accumulated Under A Retirement Plan
• PBGC Coverage May No Longer Apply To Puerto Rico-Only Qualified Retirement Plans
• The Department Of Health & Human Services Clarifies Applicability Of Certain Provisions Of The Affordable Care Act To Health Insurance Issuers In Puerto Rico
• Tax Prepayment Window Closes On October 31, 2014, For Puerto Rico Retirement Plans
• Puerto Rico Enacts New Incentive Plan For Employers To Pay Outstanding Workers' Compensation Debt
• Important Updates And Upcoming Deadlines Concerning Employee Benefits
• Legally Married Same-Sex Couples Are Now Covered By The Family And Medical Leave Act
• The Supreme Court Of Puerto Rico Clarifies Employer Obligations To Eradicate Sexual Harassment In The Workplace
• Supreme Court Of Puerto Rico Reaffirms That Violence In The Workplace Justifies First Offense Termination
• Supreme Court Of Puerto Rico Adopts The 'Sham Affidavit By Contradiction Doctrine' And Reaffirms That Bona Fide Reorganizations Of Employers Constitute Just Cause For Termination
• Puerto Rico Governor Signs Law Allowing Employees To Use Accrued Paid Sick Leave To Care For Qualified Family Members
• Puerto Rico Supreme Court: Failure To Provide Safe, Private And Hygienic Area For Breastfeeding In The Workplace May Violate Working Mother's Constitutional Right To Privacy
• Puerto Rico Treasury Issues New Guidance On Rules And Procedures For Qualification Of Retirement Plans
• Puerto Rico Legislation May Require Changes To Retirement Plans
• Puerto Rico Employers May Pay Their Outstanding Workers' Compensation Debts Owed To The State Insurance Fund Corporation With A 50% Discount
• Puerto Rico Department Of The Treasury Grants Temporary Tax Exemptions For Employer-Provided Payments And Certain Benefits To Employees Related To Hurricane Maria Relief
• Hurricane Maria's Aftermath: Highlights Of Available Government Assistance For Puerto Rico Residents
• Hurricane Maria's Aftermath, Part II: Puerto Rico Government Provides Various Exemptions And Extensions To Multiple Upcoming Deadlines
• Puerto Rico Secretary Of Labor Issues Opinion Regarding Employee Compensation Following Hurricanes Irma And María
• Puerto Rico Secretary Of Labor And Human Resources Issues New Guidelines Governing Payment Of The Christmas Bonus
• Puerto Rico's New Post-Hurricane Guidance: A How-To on Paying Exempt And Non-Exempt Workers
• Puerto Rico Governor Signs Executive Order Authorizing Rules For Retirement Plan And IRA Distributions In The Wake Of Recent Natural Disasters
• Puerto Rico Secretary Of Labor Issues Opinion Regarding Allowed Payroll Deductions Following Hurricanes Irma And María
• Treasury Department Issues Post-Hurricane Rules For Qualified Retirement Plan And IRA Distributions And Loans
• Employers Have Until January 5, 2018 To Submit Comments On Proposed Regulation Implementing Puerto Rico's Working Hours And Days Act
• Puerto Rico Department Of The Treasury Issues Q&As Clarifying Guidance On Qualified Payments Made For Hurricane María Disaster Assistance
• Plan Sponsors And Service Providers Must Be Aware Of Changes Made To Rules Pertaining To Puerto Rico Qualified Retirement Plans
• Puerto Rico Department Of The Treasury Announces 2018 Limits On Qualified Retirement Plans
• Deadline To Report Qualified Payments For Disaster Assistance With The Puerto Rico Department Of The Treasury Is Soon Approaching
• New Act Prohibits Employers In Puerto Rico From Using Absences To Measure Employee Efficiency And Performance
• New Act In Puerto Rico Establishes A Special Paid Leave For Employees Suffering From Catastrophic Illnesses
• Employment Law Reform In Puerto Rico: Take Two
• Puerto Rico Heading Towards At-Will Employment
• Puerto Rico Department Of The Treasury Issues Guidance On The Federal Employee Retention Benefit For Certain Employers Affected By Hurricanes Irma And Maria
• Puerto Rico: New Act Extends The List Of Authorized Deductions To Non-Exempt Employees' Wages
• Puerto Rico Governor Signs Executive Order Increasing Minimum Wage For Construction Workers In Government-Funded Construction Projects
• Puerto Rico Law Authorizes Pay Deductions As Repayment For Employer-Provided Emergency Aid
• Puerto Rico Treasury Department Extends Period To Make Hurricane-Related Retirement Plan Distributions
• Puerto Rico Treasury Department Changes Tax Reporting On Act 80 Payments Made During Tax Year 2018

Government

• Legal Highlights In Puerto Rico’s 'Draft POS' For Upcoming General Obligation Bond Issue
• Puerto Rico’s Recovery Act Ruled Preempted: What Now?
• Puerto Rico's Public Corporation Debt Restructuring Law Ruled Unconstitutional
• Puerto Rico Financial Oversight Law Enacted

Finance and Banking

• Puerto Rico Tees Up GO Financing
• Senators Urge SEC To Investigate Financial Advisor Misconduct In Puerto Rico
• Senators Urge SEC To Investigate Financial Advisor Misconduct In Puerto Rico
• Senators Urge SEC To Investigate Financial Advisor Misconduct In Puerto Rico
• Senators Urge SEC To Investigate Financial Advisor Misconduct In Puerto Rico

Insolvency/Bankruptcy

• Puerto Rico Poised To Enact Bankruptcy-Like Legislation For Certain Revenue Bond Issuers
• Recent Legislative Developments In Puerto Rico
• Summary of Puerto Rico Public Corporation Debt Enforcement & Recovery Act
• PREPA Bondholders Seek Summary Judgment Invalidating Puerto Rico’s Public Corporation Bankruptcy Legislation

Corporate/Commercial Law

• Puerto Rico Bonds: Legislation And Litigation

Anti-trust/Competition Law

• School Bus Company Owners Indicted For Bid-Rigging And Fraud In Puerto Rico

International Law

• Why Puerto Rico Still Offers Opportunity For Companies

Litigation

• Update On Puerto Rico
• Puerto Rico's Restructuring Outlook Remains Hazy
• First Circuit Provides Clarity To Puerto Rico Creditors Seeking Relief

Immigration

• Proposed Changes To EB-5 Program Unlikely To Affect Puerto Rico

Energy and Natural Resources

• Is Renewable Energy In Puerto Rico Back On Your Radar?
• Is Renewable Energy In Puerto Rico Back On Your Radar?
• Is Renewable Energy In Puerto Rico Back On Your Radar?
• Is Renewable Energy In Puerto Rico Back On Your Radar?
• Is Renewable Energy In Puerto Rico Back On Your Radar?
• Is Renewable Energy In Puerto Rico Back On Your Radar?

Strategy

• PROMESA—Energy In Puerto Rico Amidst The Debt Crisis