Here's a recent NYT article on people who are taking advantage of the tax savings to move to PR:
"Puerto Rico, a commonwealth of the United States, passed legislation in 2012 that shields new residents from paying most federal income taxes. After a slow start, Puerto Rico’s status as a tax haven is beginning to catch on, and some are betting big bucks that the trickle of buyers moving there will soon become a stream. Local officials hope that new investment will help turn around an economy battered by several years of recession."
http://www.nytimes.com/2014/09/07/re...&nlid=16505654
omni