Advanced pricing agreements (APA) are available in Costa Rica. When applying for an APA, the taxpayer must submit a proposal for the transfer price of the transaction in question. If an agreement is reached with the tax authorities, the APA will be valid for 3 years.
If an adjustment is proposed by the tax authorities, the taxpayer has the right to appeal through the same appeals process for other tax adjustments/assessments (See Sec. 14.7.).