I'm sure that's true. But somehow I'm not upset about my gorgeous view over the ocean and private roof deck.

Beautiful beaches are right in front of me, along with three pools, a gym, and tennis courts.

At the nearby food trucks, Esteban makes a mean margarita. A native Puerto Rican, he recently went from bartending to owning his own kiosk. Same story for the father-son team who owns the ceviche truck.

They have a ton of new business now thanks to all the foreigners who are moving in to take advantage of Puerto Rico's incredible tax incentives.

That's why I'm here; I moved down to Puerto Rico last month to take advantage of Act 20, the Export Services Act (now reorganized under Chapter 2 of the Incentives Code).

Much of the work that I do qualifies as 'exported services'. So I pay myself a salary that is considered reasonable by Puerto Rican standards (the median wage here is less than $20,000 per year).

And the rest of my profit is taxed at just 4%.