Hotel Gandoca-Manzanillo Wildlife Refuge, Costa Rica; the Treetops Hotel in Aberdare National Park, Kenya; the Ariau Towers near Manaus, Brazil, on the Rio Negro in the Amazon; and Bayram's Tree Houses in Olympos, Turkey. Some hotels have accommodation underwater, such as Utter Inn in Lake Mälaren, Sweden. Hydropolis, project in Dubai, would have had suites on the bottom of the Persian Gulf, and Jules' Undersea Lodge in Key Largo, Florida requires scuba diving to access its rooms. A resort island is an island or an archipelago that contains resorts, hotels, overwater bungalows, restaurants, tourist attractions and its amenities. Maldives has the
Taxation in Puerto Rico federal government, Puerto Rico-based corporations that intend to send funds to the US, and some others also pay federal income taxes (for example, Puerto Rico residents who earned income from sources outside Puerto Rico). In addition, because the cutoff point for income taxation is lower than that of the US IRS code, and the per-capita income in Puerto Rico is much lower than the average per-capita income on the mainland, more Puerto Rico residents pay income taxes to the local taxation authority than if the IRS code were applied to the island. That occurs because "the Commonwealth of Puerto Rico