The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 1007 of 22 May 2025 in response to a query concerning the date from which Costa Rica is no longer considered to have a preferential tax regime. The letter explains that until 31 December 2024, a territory or jurisdiction was considered to have a preferential tax regime if meeting at least two of six conditions as per Article 41 H of the Income Tax Law. However, Article 41 H also included that the …