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"Puerto Rico issued final regulations December 29, 2010, under Act 154, which modifies Puerto Rican (PR) tax law by adopting new source-of-income rules and imposing a temporary excise tax on certain purchases by offshore companies whose gross receipts exceed $75 million. The new regulations follow the signing of Act 154 by Governor Luis G. Fortu\u00F1o October 25, 2010, during a rare weekend legislative session. The law, enacted as part of a tax reform initiative, could raise an estimated $5.8 billion over the next six years."^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.pwc.com/gx/en/industries/pharmaceuticals-life-sciences/publications/tax-news-puerto-ricos-new-excise-tax-and-income-source-rules.html>