Costa Rica Tax News
Costa Rica Tax Authority intends to scrutinize taxpayers claiming loss or zero profit on FY22 Corporate Income Tax returns
Costa Rica amends the schemes of Electronic Receipts for tax effects
Costa Rica Tax Authority announces 31 July deadline for receipt of CRS and FATCA financial account reports
OECD Notes Progress on Transparency and Exchange of Information in Latin America
EY Global Tax Controversy Flash Newsletter (Issue 59) | US IRS implements pre-screening process for taxpayers seeking APAs
Global Tax Policy and Controversy Watch | June 2023 edition
Costa Rican Legislative Assembly Considering New Income Tax Law
Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding
OECD Report Finds Tax Revenue Rebound in Latin America and the Caribbean
EY Global Tax Controversy Flash Newsletter (Issue 58) | New global survey from EY highlights business concerns on the outlook for tax audits and disputes
Costa Rican Legislative Assembly Considering Amendments for Removal from EU List of Non-Cooperative Jurisdictions
Costa Rica | Inactive Entities Informative Return, Form D-195, will be available on 24 April 2023
Costa Rican inactive entities must file their informative return on new form D-195 by 31 May 2023
Costa Rican Executive Branch publishes regulations on law to promote investment competitiveness outside the Greater Metropolitan Area
Costa Rican authorities amend Joint Resolution for Transparency and Beneficial Owner Register
Costa Rican Tax Authority creates National Large Taxpayers Dialogue Forum
EY Global Tax Controversy Flash Newsletter (Issue 56) | EY comments on BEPS 2.0 consultation documents identify key issues impacting tax certainty for multinationals
Honduras Signs Ibero-American Social Security Convention
EU Revised List of Non-Cooperative Jurisdictions Published, Including Addition of British Virgin Islands, Costa Rica, Marshall Islands, and Russia
British Virgin Islands, Costa Rica, Marshall Islands, and Russia Added to EU Non-Cooperative List
Costa Rica is added to EU list of non-cooperative jurisdictions (Annex I) for the first time
EY Global Tax Controversy Flash Newsletter (Issue 55) | HMRC evolves its compliance approach with new ‘Guidelines for Compliance’
Costa Rica to Strengthen Ultimate Beneficiaries Registry with New Regulations
Costa Rica Maintains Base Monthly Salary for 2023
Costa Rican Tax Authority publishes Institutional Criterion regarding tax treatment of foreign exchange in financial investment instruments
Costa Rican General Directorate of Treasury establishes new procedure to request tax exemptions through Exonet system
Costa Rica’s Tax Authority establishes new criteria for use of information contained in Transparency and Beneficial Ownership Register
Costa Rica’s Tax Authority publishes income tax brackets for tax year 2023
Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2023
EY Global Tax Controversy Flash Newsletter (Issue 53) | UK transfer pricing adjustments – is the underlying rule being followed?
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