Puerto Rico has significant income tax advantages to their island residents… Many that have enjoyed significantly high income in the USA, have decided to move their family/business to Puerto Rico in order to significantly reduce the payment of income taxes… However, there have been many abuses, which the IRS is now investigating rather aggressively. Be careful for what you wish for…! 
https://www.fa-mag.com/news/irs-urged-to-crack-down-on-wealthy-tax-cheats-in-puerto-rico-75473.html