On 21 March 2019, Costa Rica published in the Official Gazette the law for the ratification of the pending income tax treaty with Mexico. The Treaty, signed 12 April 2014 ({News-2015-05-04/T/3-previous coverage}), is the first of its kind between the two countries and will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.