Low labor, tax and office leasing costs help make San Juan, Puerto Rico the least-costly place to do business among 27 U.S. and affiliated cities/locations with populations exceeding 1.5 million, according to a study by KPMG LLP. According to the study, San Juan had a cost index of 89.1, representing business costs 10.9 percent below the U.S. national average of 100.0. San Juan was followed by Atlanta at 96.9 and Tampa and Dallas Fort-Worth, both at 97.3. More...