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Caplin & Drysdale
The Organization for Economic Cooperation and Development (OECD), of which the United States is a member, has proposed a 15% minimum global tax on business income.
Ogletree, Deakins, Nash, Smoak & Stewart
On January 26, 2024, Puerto Rico enacted Law 27-2024, which exempts certain remote workers and their employers from complying with Puerto Rico's employment laws.
Littler Mendelson
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 ...
Littler Mendelson
On November 13, 2023, Puerto Rico Governor Pedro Pierluisi signed Act No. 129-2023, increasing the duration of maternity leave for government employees.
Wolf Popper
Over the last several decades, a multitude of factors contributed to the steep economic downturn of the Commonwealth of Puerto Rico, including a contracting economy, population decline, and changes in tax status and ...
Littler Mendelson
On August 8, 2023, Puerto Rico's government enacted Act No. 88-2023, known as the "Puerto Rican Military Code of the 21st Century".
Littler Mendelson
A new law in Puerto Rico provides several pay and anti-discrimination protections for athletes on account of their pregnancies.
Littler Mendelson
The governor of Puerto Rico recently signed into law amendments to Act No. 54 of August 15, 1989, "Act for the Prevention and Intervention with Domestic Violence."
Littler Mendelson
Pursuant to the recently enacted Act No. 82 of August 8, 2023, employers in Puerto Rico must consider an informal caregiver's request for a work-schedule change without meeting...
Littler Mendelson
On August 8, 2023, the Governor of Puerto Rico signed into law Act No. 85-2023, effective immediately. The statute amends Puerto Rico's Workers' Compensation Act by further incentivizing safe workplaces.
Caplin & Drysdale
In 2021, the IRS started an enforcement campaign to investigate individuals claiming the benefits of Puerto Rico Act 20, Act 22, Act 60 and presumably other Puerto Rico incentives acts.
Littler Mendelson
On June 30, 2023, the Supreme Court of Puerto Rico issued an Opinion and Order interpreting an employer's obligation to pay the Christmas Bonus to employees covered by a Collective Bargaining Agreement...
Littler Mendelson
On May 11, 2023, Puerto Rico Governor Hon. Pedro Pierluisi issued Executive Order No. 2023-012 ("EO 2023-012" or "EO"), through which he declared the end of the state of emergency caused by COVID-19.
Littler Mendelson
The District Court for the District of Puerto Rico has nullified Act No. 41-2022, enacted in June 2022, which had instituted significant changes to labor and employment laws in Puerto Rico.
Littler Mendelson
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
Littler Mendelson
On December 27, 2022, Gov. Pedro Pierluisi signed Act 114 of 2022, known as the "Puerto Rico Fair Internships Act" (Act. 114) into law. Act 114 seeks to offer compensatory protections to students...
Ogletree, Deakins, Nash, Smoak & Stewart
On September 28, 2022, Governor Pedro Pierluisi of Puerto Rico signed Law Number 82-2022 into law, amending Puerto Rico's sexual harassment statute to require private employers to issue and implement specific protocols to manage sexual harassment incidents in their workplaces.
TMF Group BV
The jurisdiction of Puerto Rico is something of a hybrid. From afar, it looks very much like the 51st state of the USA. Closer up, you discover it has the fiscal independence of a separate jurisdiction.
Littler Mendelson
On September 28, 2022, Puerto Rico Governor Pedro Pierluisi signed into law Act No. 82-2022 (Act 82) amending Act No. 17 of April 22, 1988, which prohibits sexual harassment in the workplace.
Littler Mendelson
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 Island. Likewise, on September 21, 2022.
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