puerto rico tax reform sales and use tax vat value added tax tax economic development income tax; impuesto al valor anadido disallowance iva gst opportunity zones suri task force promesa oversight board junta economic growth collections update ivu merchant eligible merchant act 72 fiscal crisis business envirnment certainty moratorium transfer pricing related parties international services 4% contracts dividends act 44 prepayments voluntary disclosure 2329 intercompany 2015 income
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