Costa Rica's Directorate-General of Taxation has issued Resolution MH-DGT-RES-0026-2025, which was published in the Official Gazette on 24 July 2025. The resolution concerns the presentation of the transfer pricing informative statement (declaration). A transfer pricing informative statement requirement was previously introduced in 2016, but was suspended indefinitely the following year. The new requirement as per the resolution is similar to the prior requirement, including that a transfer p…