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Costa Rica Tax News

EY Global Tax Controversy Flash Newsletter (Issue 68) | ECtHR’s evolving role in tax disputes15 April 2024
Global Tax Policy and Controversy Watch | March 2024 edition14 March 2024
Luxembourg Updates List of Jurisdictions for CbC Report Exchange to Include Costa Rica, the Faroe Islands, Israel, and Thailand1 March 2024
Costa Rica Introduces New Audited Financial Statement Submission Requirements for Large Companies with No Tax Liability or a Loss23 February 2024
Costa Rican Tax Authority now requires National Large Taxpayers declaring losses or zero profits to automatically submit audited financial statements19 February 2024
Bermuda Issues CbC Reportable Jurisdictions List for 2022 and 2023 and CRS Reportable Jurisdictions List for 202316 February 2024
EY Global Tax Controversy Flash Newsletter (Issue 66) | Results of 2024 EY International Tax and Transfer Pricing Survey reveal businesses require a comprehensive transfer pricing policy to manage emerging risks12 February 2024
Costa Rica Amends Basic Goods Subject to 1% Reduced VAT Rate to Include Menstrual Hygiene Products30 January 2024
Costa Rican Ministry of Finance and Tax Authority publish regulations for new foreign-source passive income regime19 December 2023
Costa Rica Sets Corporate and Individual Income Tax Brackets and Rates for 202415 December 2023
EY Global Tax Controversy Flash Newsletter (Issue 65) | Organisation for Economic Co-operation Development expresses support for ICAP program12 December 2023
Costa Rica's Tax Authority publishes income tax brackets for tax year 202412 December 2023
EY Global Tax Controversy Flash Newsletter (Issue 64) | Italy proposes several taxpayer-friendly changes to its cooperative compliance program14 November 2023
EU Revised List of Non-Cooperative Jurisdictions Published, Including Addition of Antigua and Barbuda, Belize, and the Seychelles24 October 2023
Antigua and Barbuda, Belize, and the Seychelles Added to EU Non-Cooperative List; British Virgin Islands, Costa Rica, and the Marshall Islands Removed18 October 2023
Costa Rica removed from EU's 'blacklist' of non-cooperative jurisdictions for tax purposes17 October 2023
Antigua and Barbuda, Belize, and the Seychelles to be Added to EU Non-Cooperative List; British Virgin Islands, Costa Rica, and the Marshall Islands to be Removed13 October 2023
Costa Rica enacts law making reforms to achieve exclusion from EU's list of non-cooperative jurisdictions in tax matters2 October 2023
Costa Rican Legislative Assembly (Re)Approves Amendments for Removal from EU List of Non-Cooperative Jurisdictions27 September 2023
Costa Rican President partially vetoes law aimed at making reforms to achieve exclusion from EU list of non-cooperative jurisdictions in tax matters20 September 2023
Global Tax Policy and Controversy Watch | September 2023 edition19 September 2023
Costa Rica's Tax Authority issues resolution on declaring income from movable and immovable capital under the corporate income tax regime21 August 2023
EY Global Tax Controversy Flash Newsletter (Issue 61) | Companies should begin Pillar Two preparations to prevent double taxation, tax disputes15 August 2023
Costa Rica Tax Authority intends to scrutinize taxpayers claiming loss or zero profit on FY22 Corporate Income Tax returns26 July 2023
Costa Rica amends the schemes of Electronic Receipts for tax effects14 July 2023
Costa Rica Tax Authority announces 31 July deadline for receipt of CRS and FATCA financial account reports12 July 2023
OECD Notes Progress on Transparency and Exchange of Information in Latin America29 June 2023
EY Global Tax Controversy Flash Newsletter (Issue 59) | US IRS implements pre-screening process for taxpayers seeking APAs15 June 2023
Global Tax Policy and Controversy Watch | June 2023 edition13 June 2023
Costa Rican Legislative Assembly Considering New Income Tax Law9 June 2023