“Never before have such incredible tax incentives been available to Americans so easily. You see, to spur job growth and economic activity in general, the Commonwealth of Puerto Rico introduced these enormous tax incentives for incoming residents and service businesses. Specifically, for Puerto Rican residents and businesses that qualify—mostly expatriates from the US mainland or their enterprises—the recently enacted Act 22 and Act 20 provide for a zero tax rate on capital gains and certain interest and dividends earned by individuals. And, if you a run a business that exports services like I’m doing here, they also provide for low single-digit tax rates on your profits.”
https://www.caseyresearch.com/cm/pocket-enormous-tax-savings-in-puerto-rico