On 24 January 2018, Puerto Rico's Fiscal Agency and Financial Advisory Authority published a draft version of a new fiscal plan. The draft provides a relatively broad overview of planned measures including that reforms will be implemented focusing on improved compliance to increase revenues while not raising taxes, as well as providing certainty for businesses operating in Puerto Rico in light of the U.S. tax reform. One area where specific changes are mentioned are in relation to the Sales and Use Tax (SUT), including the repeal of the 4% SUT rate for certain B2B professional services from 2020 with a...