According to recent reports, Costa Rica's Legislative Assembly is close to approving draft Bill No. 20.661, which would introduce a new 1.5% tax on video services, including cable and satellite television, pay-per-view, and other similar subscription services. This includes video on demand services provided via the internet or other digital platforms. If a service provider is not resident in Costa Rica, the tax is generally to be withheld by the issuer of the credit or debit card used for pay…