Costa Rica published Resolution No. DGT-R-28-2017 in the 5 June 2017 edition of the Official Gazette, which temporarily suspends the deadline for submission of the new transfer pricing declaration introduced by Resolution N° DGT-R-44-2016 ({News-2016-09-15/A/2- previous coverage}). The declaration requirement applies for large taxpayers and large territorial taxpayers, as well as taxpayers operating under the free trade zone regime. As provided in Resolution N° DGT-R-44-2016, the declaration…