MD Consulting Firm, LLC delivers high-quality business consulting and advisory services. We help our clients achieve strategic and financial goals through effective, customized solutions.
A jurisdiction engineered for serious capital. Below are the four pillars that have made Puerto Rico one of the most distinctive investment platforms available to U.S. and international operators today.
Offers a reduced corporate tax rate of 4%, 100% tax exemption on dividends and interest for new residents, and 100% exemption on capital gains-a structure unmatched anywhere else under the U.S. flag.
Operates under U.S. laws, federal banking regulations (FDIC), and the U.S. dollar-offering security and continuity, while remaining a separate tax jurisdiction for IRS purposes.
Nearly 100% of the island is designated as a Qualified Opportunity Zone, allowing investors to defer or eliminate capital gains taxes on qualifying investments deployed into the local economy.
Serves as a gateway between the United States, Latin America, and Europe, with robust logistics infrastructure-deepwater ports, an international airport, and direct connectivity into the U.S. supply chain.
The case for Puerto Rico is not abstract. It rests on a particular combination-U.S. legal stability paired with tax structures available nowhere else under the American flag-and on the operating reality of where capital is actually flowing today. Four sectors anchor the active investment landscape, each sustained by a bilingual STEM workforce and federal reconstruction funding at unprecedented scale.
A mature life-sciences cluster with deep regulatory familiarity and a growing R&D footprint.
Pharmaceuticals, medical devices, and precision engineering, anchored by decades of operational expertise.
A federally certified ecosystem of MRO, components manufacturing, and defense-grade capability.
From hospitality and mixed-use development to opportunity-zone-aligned residential and commercial assets.
The advantages are real-but capturing them requires the right structuring, the right counsel, and the right introductions. That is the work we do.
Puerto Rico has built one of the most aggressive film and production incentive structures in the hemisphere, a layered system of tax credits and exemptions designed to make the island competitive against any major production jurisdiction in the world. Below, the schedule as it currently stands.
A 40% credit on payments made to Puerto Rico residents - talent, crew, and local companies engaged on the production. The foundational benefit, designed to reward productions that genuinely employ on the island.
A 20% credit on payments to non-resident talent and crew, subject to a parallel 20% withholding at source. Productions retain the ability to bring in marquee international talent without losing the underlying economics.
An additional 15% credit capped at $4 million per project - for productions that partner formally with local Puerto Rican producers. A direct reward for genuine creative collaboration with the island's industry.
A 25% credit on qualified investments in studio development or expansion - sound stages, post-production facilities, and the physical capacity that anchors a permanent production ecosystem on the island.
Beyond the credits, productions operating under the framework receive a 4% fixed income tax rate on film income, a 100% exemption on dividend distributions, and a 90% exemption from property taxes on qualifying assets - three structural advantages stacking on top of the headline credits.
Capturing these incentives correctly is a structuring exercise - eligibility, timing, and documentation determine how much of the schedule a production actually realizes. That is the work we do.
Act 60 · Film ActMD Consulting Firm, LLC is committed to delivering high-quality business consulting and advisory services - helping clients achieve their strategic and financial goals through effective, customized solutions.
Our practice is built around a core conviction: every client situation deserves analysis on its own terms. We do not arrive with a template. We arrive with discipline, deep expertise across financial and corporate matters, and a willingness to do the work that turns advice into outcomes.
From corporate finance and tax planning to government affairs, portfolio management, and process improvement, our team supports clients across the full spectrum of decisions that determine whether a business merely operates or genuinely performs.
To help clients achieve their objectives by providing top-quality services through a dedicated team of leading professionals.
To remain a trusted and results-oriented consulting firm, recognized for excellence, innovation, and client satisfaction.
Seven focused service lines, designed to be engaged independently or in coordinated combination-because the questions our clients face rarely sit inside a single discipline.
Senior-level guidance on the decisions that shape direction-growth strategy, organizational design, and the operating choices that determine long-term performance.
02Disciplined back-office support and accounting practice that gives leadership clean numbers and a reliable view of the business.
03Forward-looking tax strategy for individuals and businesses-designed to optimize position, manage exposure, and meet every regulatory obligation.
04Econometric analysis, financial modeling, and corporate finance work that turns assumptions into a defensible framework for decisions.
05Project selection, prioritization, and oversight-aligning each initiative to the strategic objectives that justify the investment.
06Implementation of internal control systems and process redesign that reduces risk, captures efficiency, and makes good practice repeatable.
07Tax credit and grant strategy, incentives positioning, and the documentation discipline that turns eligibility into realized value.
Monitoring, controlling, and reporting on a company's financial resources-giving leadership a clear, current, and reliable view of the numbers that matter.
i. DisciplineHelping clients select, prioritize, and control potential business projects in accordance with their strategic objectives-so capital flows to where it actually compounds.
ii. AllocationHelping clients develop plans that improve goals and objectives-translating ambition into a structured, executable path forward.
iii. Direction
Dr. Cortés Rosado brings more than 15 years of professional consulting experience across corporate finance, internal controls, organizational design, classification and remuneration plans, econometric and financial modeling for company valuation, financial strategy, and tax planning.
He has worked extensively on the creation and implementation of government policies, and participated in the design, improvement, and review of procedures, rules, regulations, and reports across both private and public-sector engagements.
Beyond the engagement work, the firm contributes original research to the academic literature on Puerto Rico's fiscal landscape, public finance, and corporate governance-translating client experience into peer-reviewed scholarship.
Application of the Altman Z-Score Bankruptcy Prediction Model: The Case of Puerto Rico
This study investigates the applicability and efficiency of the variables identified in the Altman Z-Score model to predict bankruptcy risk for Puerto Rico's municipalities, particularly those facing financial distress. Drawing on eight years of municipal financial data covering the period 2013–2020, the research advances knowledge in the fields of economics, public administration, and finance-and demonstrates that the Altman Z-Score is a reliable and useful financial instrument for predicting the fiscal performance of municipal governments on the island.
La industria creativa, y en particular la música, no solo fortalecen la economía, sino que también reafirman nuestra identidad cultural y proyectan a Puerto Rico al mundo.
La economía creativa se ha consolidado como un sector estratégico para el desarrollo económico y social de la Isla. Este ecosistema-música, cine, televisión, diseño, moda, literatura, videojuegos, publicidad, arquitectura y artes visuales-no es solo un motor cultural, sino un generador tangible de empleos, ingresos y exportaciones que ya supera a sectores tradicionales como la agricultura.
Additional research and commentary forthcoming.
Whether you're refining strategy, navigating tax and regulatory matters, or evaluating a project that could change the trajectory of the business, begin with a conversation.
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