Costa Rica published Resolution MH-DGT-RES-0025-2024 in the Official Gazette on 6 November 2024 for the introduction of new reporting requirements for digital platforms. The requirements are being introduced for the automatic exchange of information on sellers operating through digital platforms, which Costa Rica has committed to in accordance with the OECD Model Rules for Reporting by Digital Platforms. The resolution establishes the due diligence rules and procedures to be applied by a rep…