In the summer of 2022, Puerto Rico enacted Act 52-2022, which amended the concept of “engaged in trade or business” under the Puerto Rico Internal Revenue Code of 2011 to address the.
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The Puerto Rico Department of the Treasury recently issued Internal Revenue Circular Letter No. 23-01 (CL IR 23-01) announcing the applicable 2023 limits for Puerto Rico qualified.
On September 17, 2022, Puerto Rico Governor Hon. Pedro Pierluisi issued Executive Order No. OE-2022-045, declaring a state of emergency due to the passing of Hurricane Fiona through the.