On 1 October 2018, Costa Rica's Ministry of Finance published a draft resolution to amend Resolution No. DGT-R-001-2018 on Country-by-Country (CbC) reporting. The draft resolution includes amendments to clarify that the CbC reporting requirements apply in respect of multinational groups only. The original CbC reporting resolution refers to groups or multinational groups in terms of the requirements.
Costa Rica's CbC reporting requirements apply from the 2017 tax period, with the first repo…