On 28 March 2019, Costa Rica published in the Official Gazette the law for the ratification of the pending tax information exchange agreement with Italy. The agreement, signed 27 May 2016, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. It will apply for criminal tax matters on the date of its entry into force, and for other matters for tax periods beginning on or after that date, or where there is no taxable period…