Costa Rica has published Resolution No. DGT-R-008-2019 in the 18 March 2019 edition of the Official Gazette (found under various documents section). The Resolution amends Resolution No. DGT-R-001-2018 on Country-by-Country (CbC) reporting to clarify that the CbC reporting requirements apply in respect of multinational groups only. Prior to the amendments the original CbC reporting resolution generally referred to groups or multinational groups in terms of the requirements.