Non-crypto version: PR Act 60 exports services chapter grants 4% corporate rate + 0% dividend + 0% post-move cap gains.
PR Act 60 Chapter 3 (Export Services): PR-resident corporation exporting services to non-PR clients pays 4% corporate rate + 0% dividend to bona fide PR resident owner. Chapter 2 (Individual Investors): 0% capital gains on appreciation AFTER establishing bona fide residency. Requires: (1) 183-day PR presence, (2) closer connections + tax home in PR, (3) PR residence purchase within 2 years of election, (4) $10K/yr charitable donation to PR nonprofits, (5) $5K annual filing fee, (6) at least 1 PR employee for Ch 3. Massive stakes: 37% → 4% on service business.
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FL Constitution protects homestead from creditors with NO dollar cap — retire in FL with a mansion untouchable to judgments.
TX exempts urban homestead up to 10 acres + rural up to 200 (family) / 100 (single) with no dollar cap — plus no state income tax.
SD abolished the Rule Against Perpetuities (forever dynasty trusts), 0% state trust income tax, best DAPT statute — top-3 US jurisdiction.
Perpetual travelers establish domicile in SD/FL/TX/TN via mail-forwarding + minimal presence — 0% state tax + easy setup.
Common-law state residents put assets in AK/TN Community Property Trust to unlock §1014(b)(6) double step-up at first death.