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Puerto Rico is the only current U.S. jurisdiction whose legal system operates primarily in a language other than American English: namely, Spanish.Because the U.S. federal government operates primarily in English, Puerto Rican attorneys are typically bilingual in order to litigate in English in U.S. federal courts and to litigate federal preemption issues in Puerto Rican courts.
The Internal Revenue Code of Puerto Rico (Spanish: Código de Rentas Internas de Puerto Rico) is the main body of domestic statutory tax law of Puerto Rico organized topically, including laws covering income taxes, payroll taxes, gift taxes, estate taxes, and statutory excise taxes. [1]
The Office of the Commissioner of Financial Institutions of Puerto Rico—in Spanish: Oficina del Comisionado de Instituciones Financieras (OCIF)—is an office of the Department of Treasury of Puerto Rico that supervises and regulates Puerto Rico's financial sector to ensure its safety and soundness, as well as to oversee a strict adherence to all applicable laws and regulations.
Taxation in Puerto Rico consists of taxes paid to the United States federal government and taxes paid to the Government of the Commonwealth of Puerto Rico.Payment of taxes to the federal government, both personal and corporate, is done through the federal Internal Revenue Service (IRS), while payment of taxes to the Commonwealth government is done through the Puerto Rico Department of Treasury ...
The extent of the powers of the government of Puerto Rico and the rights of the citizens of Puerto Rico as enumerated in the Constitution of Puerto Rico and the laws of Puerto Rico are subject to the authority of the Constitution of the United States and the laws of the United States, which are enacted and amended by the Congress of the United ...
Location of Puerto Rico in relation to the continental United States. In Puerto Rico, the law regulates the sale, possession, and use of firearms and ammunition. As an unincorporated territory of the United States, Puerto Rico is an "appurtenant jurisdiction" to which the Insular cases apply. Except for provisions of the U.S. Constitution that ...
The Constitution of the Commonwealth of Puerto Rico (Spanish: Constitución del Estado Libre Asociado de Puerto Rico, lit. 'Constitution of the Free Associated State of Puerto Rico') is the primary organizing law for the unincorporated U.S. territory of Puerto Rico, describing the duties, powers, structures and functions of the government of Puerto Rico in nine articles.
Constitution of Cádiz. Puerto Rico was a Spanish colony for four hundred years, after Spain first established a settlement on the island in 1508. [11] [12] In accordance with the Laws of the Indies, criollos, persons born in the colonies, had fewer rights than peninsulares, those born in Spain. [13]