Costa Rica has published resolution DGT-R-16-2017 in the 21 April 2017 edition of the Official Gazette (text begins page 5). The resolution introduces new transfer pricing documentation requirements based on the Master file and Local file requirements developed as part of Action 13 of the OECD BEPS Project. The resolution includes:
- Group information requirements (Master file) with 17 items specified, including details/descriptions of the organizational structure, drivers of business, supply…