Costa Rica Tax News

Orbitax

Costa Rican Legislative Assembly Considering Crypto Assets Market Law

Orbitax

Multilateral Exchange Agreements Signed on Income Earned on Digital Platforms and on CRS Avoidance Arrangements and Opaque Offshore Structures

Orbitax

Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding

EY

Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits

EY

EY Global Tax Controversy Flash Newsletter (Issue 50) | Updates to MAP processes may increase taxpayer participation

Orbitax

TIEA between Costa Rica and the Faroe Islands in Force

EY

Costa Rica enacts law on tax exemption regimes that are under Treasury supervision

EY

Costa Rica’s Tax Authority amends resolution on Common Reporting Standard due diligence and reporting requirements for financial institutions

Orbitax

Costa Rica Reduces Interest Rate for Late Tax Payments and Overpayment Refunds

Orbitax

Honduras to Sign Ibero-American Social Security Convention

EY

EY Global Tax Controversy Flash Newsletter (Issue 47) | Cross-border tax controversy on the rise: transfer pricing trends in the life sciences sector

Orbitax

Spain Publishes Synthesized Texts of Tax Treaties with Bosnia and Herzegovina, Costa Rica, Croatia, Cyprus, Czech Republic, Egypt, Estonia, and Finland as Impacted by BEPS MLI

EY

EY Global Tax Controversy Flash Newsletter (Issue 46) | Is your organization ready to meet growing global demands for tax governance?

EY

EY Global Tax Controversy Flash Newsletter (Issue 45) | What 2022 may hold for global tax policy and controversy

Orbitax

SSA between Costa Rica and Spain Under Negotiation

Orbitax

Costa Rica Provides VAT Exemption for Electricity

EY

EY Global Tax Controversy Flash Newsletter (Issue 44) | Operating model design: The importance of keeping controversy front of mind

EY

Costa Rica enacts law simplifying tax obligations for inactive entities and extending due date for simplified income tax return

EY

Costa Rica proposes allowing corporations to pay annual tax owed for tax years 2016 through 2021 on legal entities without paying interest and penalties

EY

PE Watch: Latest developments and trends, February 2022

Orbitax

German Tax Treaty and Negotiations Status Update

Orbitax

OECD Announces Forum Decisions on 9 Preferential Tax Regimes and Peer Review Reports on Dispute Resolution for 8 Jurisdictions

Orbitax

Costa Rica Maintains Base Monthly Salary for 2022

Orbitax

Costa Rica Establishes Selection Criteria for 2022 Annual Audit Plan

EY

Costa Rica’s Congress will discuss a bill that would modify PE definition

EY

Costa Rica’s Tax Authority publishes new Income Tax Law Regulation

Orbitax

Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2022

Orbitax

Costa Rica Reducing Interest Rate for Late Tax Payments and Overpayment Refunds

EY

Costa Rica | Inactive entities must file a Simplified Income Tax Return starting on 1 January 2022

EY

Costa Rica enacts law to promote investment in and development of international film productions in Costa Rica

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