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Legal Update

Boricua at Heart: Guidance on Establishing a Closer Connection to Puerto Rico

6 September 2017
Mayer Brown Legal Update
Bona fide residents of Puerto Rico can enjoy a number of significant tax benefits. Individuals seeking to become bona fide residents of Puerto Rico must satisfy a number of requirements in order to achieve that status. One of these requirements is the “closer connection test.” The attached Legal Update, prepared by Mark Leeds of the New York office of Mayer Brown, discusses a recent Tax Court case that bears on when an individual should be considered to meet the closer connection test. Mark will be speaking on this and related issues at the 2017 Puerto Rico Investment Summit in San Juan on October 9-10, 2017.
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