亿万富翁：为避税移居波多黎各要小心

    每年必须在波多黎各住上半年，这样的安排也不算太糟。但对于百万富翁，甚至像保尔森这样的亿万富翁，这样做可能不一定划算。波多黎各的政治、经济和社会状况极不稳定，可能不是最佳的避税地选择。

    政治上波多黎各的不稳定状态，意味着新的投资法律可能会被削弱或撤销。为什么过去波多黎各没尝试过以邻为壑、激起华盛顿不满的税收大战？原因有一个。波多黎各每年从美国拿到的援助和补贴达到约220亿美元，这是一大笔钱，相当于该国GDP的1/4左右。如果它钓到了像保尔森这样的亿万富翁大鱼，有些援助和补贴可能会被砍掉。

    “波多黎各的情况可能会引发关注，如何根据美国税例处理美国属地问题，”艾奥瓦州共和党参议员查克•格拉斯利告诉《财富》杂志(Fortune)，他也是税收联合委员会(Joint Committee on Taxation)的成员。“如果美国国会和总统展开大幅税收改革，需要协调美国属地间的税例。或者，波多黎各维持独立的税收体系，但前提可能是要接受一些防止避税条例。”

    不只是共和党人盯着波多黎各。蒙大拿州民主党参议员、参议院财政委员会(Senate Finance Committee)主席麦克斯•鲍克斯的一位发言人表示，波多黎各问题已引起参议员的注意，正在考虑将这一问题纳入广泛税收改革的一部分。

    美国政府可能通过扣留资金，迫使波多黎各协调税例，或者只要将波多黎各变成美国第51个州，一切就顺理成章了。这或许听上去有点疯狂，但这种可能性真的存在。去年11月，波多黎各一场无约束力的全民公决中，有压倒性票数赞成波多黎各作为一个州加入美国。美国总统奥巴马也表示，他支持波多黎各尽快加入美联邦。美国国会需要对其加入进行投票，理论上这随时都可以进行。唯一阻碍波多黎各的因素是党派政治。共和党人并不热衷于批准一个可能强化民主党势力的州加入美联邦。但随着共和党支持年轻的西班牙裔参议员马可•卢比欧——卢比欧来自波多黎各人众多的佛罗里达州，2016年美国大选时共和党人可能会将波多黎各视为一项资本，而不是障碍。

    因此，这项新税法可能最终变成无效。如果保尔森动作快，大概可以赶在这前面。但他和家人依然需要每年至少在波多黎各住上183天，而美国政府肯定会进行广泛的调查，确认其遵守相关条例。圣胡安的生活和购物可能不像纽约那样丰富多彩。谈到娱乐选择，圣胡安和这个岛国的其他地方不乏各种花哨的选择，但缺乏高质量的选择。波多黎各的海滩很漂亮，但对于一个像保尔森这样的城市男人而言，这个岛国最终可能变成一个天堂监狱。

    波多黎各也不全然都是海滩和古城堡。保尔森必须生活在为经济和社会担忧的波多黎各人中。45%的波多黎各人生活在贫困线之下。美国政府削减制造补贴以及这场金融危机，已给这个岛国的经济造成了严重冲击。目前波多黎各的失业率处于15%左右的高位，差不多是美国的两倍，迫使很多波多黎各人纷纷逃离这个岛国，尤其是受过良好教育的精英阶层。

    There are worse fates than to be forced to live in Puerto Rico for half the year. But for millionaires and even billionaires, like Paulson, it may not be worth it. The political, economic, and social conditions down in Puerto Rico are extremely unstable and may not be the best bet in the tax game.

    Politically, Puerto Rico is in a state of flux, which means its new investment law could be countered or revoked. There is a reason why Puerto Rico hasn't tried this beggar-thy-neighbor kind of tax war with the U.S. in the past -- it makes Washington angry. That's a big deal given that Puerto Rico receives around $22 billion from the U.S. every year in the form of aid and subsidies. That makes up around a quarter of the island's GDP. It could see some of that aid sliced off if it nails some big billionaire fish like Paulson.

    "The situation with Puerto Rico might draw more attention to how U.S. territories are treated under U.S. tax laws," Sen. Chuck Grassley, the Republican from Iowa and member of the Joint Committee on Taxation, told Fortune. "Harmonizing the tax rules of the territories could be something to look at if Congress and the President undertake comprehensive tax reform. Or if Puerto Rico maintains a separate tax system, which could be conditioned on accepting certain rules to prevent tax evasion."

    It is not just Republicans who have their eye on Puerto Rico. A spokesman for Senator Max Baucus, the Democrat from Montana and Chairman of the Senate Finance Committee, said that the Puerto Rico issue is on the Senator's radar, and he is looking into it as part of his efforts in comprehensive tax reform.

    The U.S. government could bully Puerto Rico to harmonize its tax code by withholding funds, or it could do it by default by just making it the 51st state. While that might sound crazy, it is actually a real possibility. Puerto Ricans voted overwhelmingly to join the U.S. as a state in a non-binding referendum last November. President Obama says he supports the admission of Puerto Rico into the union as soon as possible. Congress needs to vote on its admission, which could theoretically occur at any time. The only thing standing in Puerto Rico's way is partisan politics. Republicans aren't too keen to allow in a new state that would be solidly Democratic blue. But with the party championing Marco Rubio, the young Hispanic Republican Senator from Florida -- home to many Puerto Ricans, Republicans may come to see Puerto Rico as an asset and not a liberal liability in the 2016 election.

    So the new law may eventually become null and void. If Paulson moves fast enough he may slip under the radar. But he would still have to live in Puerto Rico with his family for at least 183 days per year, which will undoubtedly be scrutinized by the U.S. government extensively to make sure he isn't cheating. Life in San Juan isn't as exciting as it is in New York, and the shopping pales in comparison. Indeed, San Juan and the rest of the island are heavy on the kitsch but low on the substance when it comes to entertainment options. The beach is amazing, but eventually, for a city boy like Paulson, the island could come to resemble a sort of paradise prison.

    And Puerto Rico is not all beaches and historic forts. Paulson must live amongst a population under economic and social terror. Forty-five percent of the population lives under the poverty line. The reduction of manufacturing subsidies by the U.S. government combined with the financial crisis has hit the island's economy hard. Unemployment is up around 15%, nearly double that of the U.S., forcing Puerto Ricans to abandon the island in droves, especially the educated elite.