Would it be tax compliant to say income is sourced in Puerto Rico if a PR co wholly owned a NV LLC (no employees) and all revenues flowed thru to PR?

The Nevada company’s only purpose is used to get merchant processing since banks won’t underwrite a PR company. All owners live and operations are done in PR.

Second part of this would be: If no, then could the PR company pay the NV company a fee to manage the merchant processing, so then it becomes more of a vendor relationship (eg NV charges a 1% fee to manage processing, so all funds flow thru to PR company minus 1%.)