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Financial statements audits
Financial statement audits
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Compliance audits
Compliance audits
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Compilations and reviews
Compilations and audit
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Agreed-upon procedures
Agreed-upon procedures
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Corporate and business tax
Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
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International tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
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Tax compliance
Business Tax
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Global mobility services
Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
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Sales and use tax and indirect taxes
SUT/ VAT & indirect taxes
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Tax incentives program
Tax incentives program
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Transfer Pricing Study
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public

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Business consulting
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
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Business Risk Advisory
Risk is inevitable but manageable. We deliver relevant, timely and practical advices to aid organizations manage risk and improve business performance. We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
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Technology Advisory
We provide comprehensive solutions to safeguard your business and ensure operational resilience and compliance. Our expert team offers a range of technology advisory services designed to address your cybersecurity needs, enhance business continuity, and manage security effectively.
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Transactional advisory services
Transactions are significant events in the life of a business – a successful deal that can have a lasting impact on the future shape of the organizations involved. Because the stakes are high for both buyers and sellers, experience, determination and pragmatism are required to bring deals safely through to conclusion.
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Forensic and investigative services
At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.

On April 4, 2017, Act 19-2017 added a new article 8.4A to Act 161-2009, as amended, known as the Act to Reform the Permitting Process of Puerto Rico, to establish a new permit process for businesses in Puerto Rico.
Pursuant to article 8.4A of Act 161-2009, new and existing commercial buildings, as well as new and existing businesses, shall obtain a Single Permit (“Permiso Único” in Spanish) to begin or continue its operations.
On May 7, 2019, the Puerto Rico Planning Board issued Joint Regulation No. 38, known as the Joint Regulation for the evaluation and expedition of permits related to the development, land use and business operations, (hereinafter referred to as “JR 38”) to establish the regulatory framework under Act 161-2009 effective from June 7, 2019. JR 38 establishes all the requirements and processes that businesses must follow to obtain and update all their permits and licenses.
As set forth on Section 3.7.1.1 of JR 38, the Single Permit consolidates and incorporates all licenses, authorizations or certifications of a business into one application with the purpose of simplifying the business process to initiate or continue its operations.
The Single Permit is one document that includes:
- Use Permit;
- Categorical exclusion certification;
- Fire prevention certification;
- Environmental health certification;
- Health licenses;
- Other applicable business licenses (i.e. retail cigarette/tobacco license)
The Single Permit will be issued by the Office of Permits Management (“OGPe” by its Spanish Acronym) through the Single Business Portal and it shall be renewed annually.
According to Section 3.7.1.4 of JR 38, the renewal of the Single Permit shall be filed to later than 45 days before its expiration date. Late applications shall be subject to additional charges. Beware that renewals submitted outside of the two-year window following the expiration date of the Single Permit shall be treated as new applications.