Category: Client Alerts


On September 30, 2019 the National Labor Relations Board issued a key decision holding that a two-day wildcat strike was not a protected activity under the National Labor Relations Act and thus, that the Employer did not violate the Act by suspending and/or terminating the strikers, CC1 Limited Partnership d/b/a Coca Cola Puerto Rico et al and Union de Tronquistas, Local 901, et al., 368 NLRB 84 (2019).  See Opinion and Order at For more information, click on the following link:

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Puerto Rico Tax Alert: Incentives Code – Changes to Act 20 & Act 22

On July 1, 2019 (the “Effective Date”), the Governor of Puerto Rico signed into law the Puerto Rico Incentives Code as Act 60-2019 (the “Incentives Code”). In general, the Incentives Code compiles into a single code many of the Puerto Rico tax incentives laws used to promote the island’s economic development, with some modifications, in an effort to establish a new transparent and efficient process for granting and overseeing all the incentives afforded under the Puerto Rico’s incentives laws. We will discuss herein the major changes brought by the Incentives Code in relation to export services businesses (hereinafter referred to as collectively the “Export Services Business”), previously covered under Act 20-2012, as amended (“Act 20”), and resident individual investors (hereinafter referred to as the “Resident Individual Investors”), that were previously covered under Act 22-2012, as amended (“Act 22”). For more information, click here.

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