Costa Rica Tax News
Costa Rican Legislative Assembly Considering Crypto Assets Market Law
17 November 2022
Multilateral Exchange Agreements Signed on Income Earned on Digital Platforms and on CRS Avoidance Arrangements and Opaque Offshore Structures
11 November 2022
Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding
4 November 2022
Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits
11 October 2022
EY Global Tax Controversy Flash Newsletter (Issue 50) | Updates to MAP processes may increase taxpayer participation
13 September 2022
TIEA between Costa Rica and the Faroe Islands in Force
8 September 2022
Costa Rica enacts law on tax exemption regimes that are under Treasury supervision
7 September 2022
Costa Rica’s Tax Authority amends resolution on Common Reporting Standard due diligence and reporting requirements for financial institutions
6 September 2022
Costa Rica Reduces Interest Rate for Late Tax Payments and Overpayment Refunds
1 July 2022
Honduras to Sign Ibero-American Social Security Convention
28 June 2022
EY Global Tax Controversy Flash Newsletter (Issue 47) | Cross-border tax controversy on the rise: transfer pricing trends in the life sciences sector
17 June 2022
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
10 June 2022
EY Global Tax Controversy Flash Newsletter (Issue 46) | Is your organization ready to meet growing global demands for tax governance?
17 May 2022
EY Global Tax Controversy Flash Newsletter (Issue 45) | What 2022 may hold for global tax policy and controversy
12 April 2022
SSA between Costa Rica and Spain Under Negotiation
31 March 2022
Costa Rica Provides VAT Exemption for Electricity
29 March 2022
EY Global Tax Controversy Flash Newsletter (Issue 44) | Operating model design: The importance of keeping controversy front of mind
15 March 2022
Costa Rica enacts law simplifying tax obligations for inactive entities and extending due date for simplified income tax return
15 March 2022
Costa Rica proposes allowing corporations to pay annual tax owed for tax years 2016 through 2021 on legal entities without paying interest and penalties
9 March 2022
PE Watch: Latest developments and trends, February 2022
10 February 2022
German Tax Treaty and Negotiations Status Update
28 January 2022
OECD Announces Forum Decisions on 9 Preferential Tax Regimes and Peer Review Reports on Dispute Resolution for 8 Jurisdictions
25 January 2022
Costa Rica Maintains Base Monthly Salary for 2022
13 January 2022
Costa Rica Establishes Selection Criteria for 2022 Annual Audit Plan
12 January 2022
Costa Rica’s Congress will discuss a bill that would modify PE definition
10 January 2022
Costa Rica’s Tax Authority publishes new Income Tax Law Regulation
6 January 2022
Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2022
31 December 2021
Costa Rica Reducing Interest Rate for Late Tax Payments and Overpayment Refunds
30 December 2021
Costa Rica | Inactive entities must file a Simplified Income Tax Return starting on 1 January 2022
22 December 2021
Costa Rica enacts law to promote investment in and development of international film productions in Costa Rica
16 December 2021