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Accreditation and CLE Rules for Puerto Rico
United Institute for Continuing Legal Education is a provider of accredited CLE courses throughout the country.
Puerto Rico attorneys are required to take 24 credit hours every 3 years including 4 credit hour of ethics. Compliance periods begin on the first day of the attorney's birth month and end on the last day of the month preceding the attorney's birth month. All credits must be reported within 30 days after the end of the compliance period.
Puerto Rico attorneys can earn all required CLE credit hours including Ethics using our Online & iOS/Android App courses. A convenient form is included with each course so you can self-apply for CLE credit.
A maximum of 24 credits may be carried over to the next compliance period.
Effective January 1, 2026, all attorneys admitted in Puerto Rico must complete a special 6-credit requirement focused on the new Rules of Professional Conduct, adopted by the Supreme Court of Puerto Rico on June 17, 2025. This requirement is separate from the standard 24-credit CLE obligation and must be fulfilled by December 31, 2026.
La Rama Judicial de Puerto Rico
Court Administration Office
268 Muñoz Rivera Avenue
San Juan, Puerto Rico 00918-1913
Telephone: (787) 641-6604
educacioncontinua@ramajudicial.pr
www.ramajudicial.pr
International Taxation: Introduction to U.S. Transfer Pricing, Part I
United Institute for Continuing Legal Education is a provider of accredited CLE courses throughout the country.
To view our full accreditation details please .
General Credits
1.5
$55
All Courses Available iOS/Android Web
About This Course
US Transfer Pricing has long history in the US both from the regulatory and statutory perspectives. This CLE course will explore this history as well as the overall concepts that guide the US transfer pricing between the IRS and taxpayers and the IRS and government with whom we maintain tax treaties. The course will include explanations of the various concepts including the arm’s length standard, control, best method rule, formulary apportionment, comparability and reliability. The course will also cover regulatory methods to price controlled transactions involving tangible properties.
