Shiara Diloné-Fernández

Shiara Diloné-Fernández

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Puerto Rico Enacts New Legislation on Remote Workers of “Out-of-State” Employers

On June 30, 2022, the governor of Puerto Rico signed into law Act No. 52 (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...more

7/28/2022  /  Economic Presence Nexus , Employer Liability Issues , Foreign Corporations , Income Taxes , Labor Regulations , New Guidance , Out-of-State Employees , Puerto Rico , Remote Working , Telecommuting
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