-
Financial statements audits
Financial statement audits
-
Compliance audits
Compliance audits
-
Compilations and reviews
Compilations and audit
-
Agreed-upon procedures
Agreed-upon procedures
-
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.
-
International tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
-
Tax compliance
Business Tax
-
Individual taxes
Individual taxes
-
Estate and succession planning
Estate and succession planning
-
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.
-
Sales and use tax and indirect taxes
SUT/ VAT & indirect taxes
-
Tax incentives program
Tax incentives program
-
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
-
Business consulting
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
-
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.
-
Fraud and investigations
The commercial landscape is changing fast. An ever more regulated environment means organizations today must adopt stringent governance and compliance processes. As business has become global, organizations need to adapt to deal with multi-jurisdictional investigations, litigation, and dispute resolution, address the threat of cyber-attack and at the same time protect the organization’s value.
-
Dispute resolutions
Our independent experts are experienced in advising on civil and criminal matters involving contract breaches, partnership disputes, auditor negligence, shareholder disputes and company valuations, disputes for corporates, the public sector and individuals. We act in all forms of dispute resolution, including litigation, arbitration, and mediation.
-
Business risk services
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
-
Internal audit
We work with our clients to assess their corporate level risk, identify areas of greatest risk and develop appropriate work plans and audit programs to mitigate these risks.
-
Service organization reports
As a service organization, you know how important it is to produce a report for your customers and their auditors that instills confidence and enhances their trust in your services. Grant Thornton Advisory professionals can help you determine which report(s) will satisfy your customers’ needs and provide relevant information to your customers and customers’ auditors that will be a business benefit to you.
-
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.
-
Mergers and acquisitions
Globalization and company growth ambitions are driving an increase in M&A activity worldwide as businesses look to establish a footprint in countries beyond their own. Even within their own regions, many businesses feel the pressure to acquire in order to establish a strategic presence in new markets, such as those being created by rapid technological innovation.
-
Valuations
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
-
Recovery and reorganization
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
¿Tienes la obligación de radicar una planilla este próximo 17 de abril? El hecho de que hayas recibido algún ingreso durante el 2017 no necesariamente redunda en la obligación de radicar una planilla. Esto, aun cuando el patrono o contratante te haya hecho retención en el origen, o sea, que te haya retenido una cantidad destinada a pagar contribuciones, deducida de tu salario o compensación. Si cumples con los siguientes requisitos, debes reportar tus ingresos y rendir una planilla de contribución sobre ingresos 2017:
- Si eres residente de Puerto Rico con ingreso bruto, neto de exenciones, mayor de $5,000; y en caso de que seas casado, vivas con tu cónyuge y optes por rendir planilla separada, será si ganaste $2,500 o más.
- Si eres un individuo no residente de Puerto Rico que sea ciudadano americano con ingreso bruto, neto de exenciones, de fuentes de Puerto Rico, mayor de $5,000, y que la contribución no haya sido pagada en su totalidad en el origen.
- Si eres un individuo extranjero no residente de Puerto Rico que durante el año contributivo 2017 hayas tenido ingreso tributable de fuentes de Puerto Rico, y que la contribución no haya sido pagada en su totalidad en el origen; o
- Si durante el año contributivo tuviste ingreso neto sujeto a contribución básica alterna de $150,000 o más.
Para propósitos de estos requisitos mencionados, la exención personal dependerá de tu estado personal al finalizar el año contributivo 2017:
- Casado que vive con su cónyuge y rinde planilla conjunta: $7,000
- Contribuyente individual: $3,500
- Casado que rinde por separado: $3,500
Ten en cuenta que incluso aun cuando no tengas requisito de radicar una planilla de contribución sobre ingresos para 2017, es posible que desees aprovechar las ventajas contributivas y/o créditos que podrían estar disponibles. Podrías tener derecho a un reembolso por retenciones en exceso o un crédito reembolsable como lo es el Crédito de la Oportunidad Americana.
Como puedes ver, determinar si tienes que o debes rendir una planilla de contribución sobre ingresos requiere una serie de información relevante. Para más información puede acceder el Manual del Contribuyente 2018.