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Tax Policy: Puerto Rico and the Section 936 Tax Credit

GGD-93-109 Published: Jun 08, 1993. Publicly Released: Jul 09, 1993.
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Highlights

Pursuant to a congressional request, GAO presented information relevant to Congress' consideration of proposals to revise the Internal Revenue Code section 936 tax credit, which primarily affects Puerto Rico and the subsidiaries of U.S. companies that operate there.

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Tax Policy and Administration
CompensationEconomic analysisEconomic policiesGross national productInvestments abroadManufacturing industryTax administrationTax creditTax exempt organizationsTerritories and possessions