(a) Credits allowed by § 30201 of this title. — Foreign corporations shall be allowed credits against tax for taxes paid to the United States, to possessions of the United States, and to foreign countries, with respect to income from sources outside Puerto Rico effectively connected with the conduct of trade or business in Puerto Rico, allowed by § 30201 of this title.(b) Credit for investment increase. — Foreign corporations shall be allowed the investment increase tax credit provided in §§ 30205 and 30441(a)(2)(C) of this title. History —Jan. 31, 2011, No. 1, § 1092.05, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code