US to Puerto Rico Tax Move: Act 60 Explained for Americans
A candid guide to the US to Puerto Rico tax move under Act 60: bona fide residence, the source rules, who genuinely benefits, and the real pitfalls.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
97 Mobility articles — page 3 of 3. Use the filters above to browse by topic, or page through the whole archive below.
Long-form practical guides on jurisdictions, structures and pathways.
Explore →Anonymised mandate write-ups, with the lessons learnt.
Explore →Plain-English definitions of offshore terms — from ATED to VASP.
Explore →The questions every prospective client asks.
Explore →Once a quarter. Practical commentary from active mandates — banking, structures, mobility, regulation. No marketing send.
Most of the firm's actual thinking never makes it to a published article — it sits in client memoranda. The director's note publishes the parts that generalise: jurisdiction shifts, banking moves, regulatory windows about to close. Once a quarter, in a long email, written by a named director. Not by AI, not by marketing.
Forty-eight hours to know whether we are the right fit. Five days to put the answer in writing.