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Puerto Rico’s Act 60, Income Sourcing and IRS Scrutiny in the Age of Cryptocurrency

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Puerto Rico’s Tax Incentives Code (Act 60) has quickly risen to the forefront of tax planning conversations, drawing intense interest from entrepreneurs, investors, cryptocurrency traders and taxpayers holding carried interests in hedge funds, venture capital or private equity. The promise is tantalizing: move to Puerto Rico, become a bona fide resident and potentially pay little……
By: Holland & Knight LLP

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