Costa Rica Tax News

OECD Report Finds Tax Revenue Rebound in Latin America and the Caribbean18 May 2023
EY Global Tax Controversy Flash Newsletter (Issue 58) | New global survey from EY highlights business concerns on the outlook for tax audits and disputes16 May 2023
Costa Rican Legislative Assembly Considering Amendments for Removal from EU List of Non-Cooperative Jurisdictions3 May 2023
Costa Rica | Inactive Entities Informative Return, Form D-195, will be available on 24 April 202318 April 2023
Costa Rican inactive entities must file their informative return on new form D-195 by 31 May 202331 March 2023
Costa Rican Executive Branch publishes regulations on law to promote investment competitiveness outside the Greater Metropolitan Area29 March 2023
Costa Rican authorities amend Joint Resolution for Transparency and Beneficial Owner Register22 March 2023
Costa Rican Tax Authority creates National Large Taxpayers Dialogue Forum22 March 2023
EY Global Tax Controversy Flash Newsletter (Issue 56) | EY comments on BEPS 2.0 consultation documents identify key issues impacting tax certainty for multinationals14 March 2023
Honduras Signs Ibero-American Social Security Convention6 March 2023
EU Revised List of Non-Cooperative Jurisdictions Published, Including Addition of British Virgin Islands, Costa Rica, Marshall Islands, and Russia27 February 2023
British Virgin Islands, Costa Rica, Marshall Islands, and Russia Added to EU Non-Cooperative List15 February 2023
Costa Rica is added to EU list of non-cooperative jurisdictions (Annex I) for the first time15 February 2023
EY Global Tax Controversy Flash Newsletter (Issue 55) | HMRC evolves its compliance approach with new ‘Guidelines for Compliance’14 February 2023
Costa Rica to Strengthen Ultimate Beneficiaries Registry with New Regulations14 February 2023
Costa Rica Maintains Base Monthly Salary for 202310 February 2023
Costa Rican Tax Authority publishes Institutional Criterion regarding tax treatment of foreign exchange in financial investment instruments2 February 2023
Costa Rican General Directorate of Treasury establishes new procedure to request tax exemptions through Exonet system30 January 2023
Costa Rica’s Tax Authority establishes new criteria for use of information contained in Transparency and Beneficial Ownership Register23 January 2023
Costa Rica’s Tax Authority publishes income tax brackets for tax year 20236 January 2023
Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 202330 December 2022
EY Global Tax Controversy Flash Newsletter (Issue 53) | UK transfer pricing adjustments – is the underlying rule being followed?13 December 2022
Costa Rican Legislative Assembly Considering Crypto Assets Market Law17 November 2022
Multilateral Exchange Agreements Signed on Income Earned on Digital Platforms and on CRS Avoidance Arrangements and Opaque Offshore Structures11 November 2022
Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding4 November 2022
Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits11 October 2022
EY Global Tax Controversy Flash Newsletter (Issue 50) | Updates to MAP processes may increase taxpayer participation13 September 2022
TIEA between Costa Rica and the Faroe Islands in Force8 September 2022
Costa Rica enacts law on tax exemption regimes that are under Treasury supervision7 September 2022
Costa Rica’s Tax Authority amends resolution on Common Reporting Standard due diligence and reporting requirements for financial institutions6 September 2022