Puerto Rico is an unincorporated territory of the United States located in the northeast Caribbean Sea.
An archipelago among the Greater Antilles, Puerto Rico includes the main island of Puerto Rico and a number of smaller ones, such as Mona, Culebra, and Vieques. The capital and most populous city is San Juan. Its official languages are Spanish and English, though Spanish predominates. The island’s population is approximately 3.4 million. Puerto Rico’s history, tropical climate, natural scenery, traditional cuisine, and tax incentives make it a destination for travelers from around the world.
Capital: San Juan
Currency: United States dollar
Timezone: UTC-4
Corporate tax rate: 20%
Corporate tax rate under regime of article 20/22: 4-20%
Personal tax rate: 0-33%
Capital gains tax: 10%
VAT: 10,5%
Tax residence: 183 days rule for Puerto Rico Tax to apply, substancial presence test for determination of federal US taxation: world income is taxed with some exceptions.
CFC Rules: No (Residents of Puerto Rico are exempt from US CFC rules in most cases)
Remote management:
Corporate taxation:
Corporate taxation Article 20/22: 
Personal taxation:
Cost of living:
Quality of living:
Safety of living:
Bureaucracy:
Reputation:
istockphoto
istockphoto