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Costa Rica Draft CbC Reporting Requirements

|Proposed Changes|Costa Rica
Costa Rica

Costa Rica's Directorate General of Taxation has published a draft resolution for the implementation of Country-by-Country (CbC) reporting requirements in line with the BEPS Action 13 guidelines. Key points include:

  • The CbC reporting requirements will apply for MNE groups meeting the standard EUR 750 million consolidated group revenue threshold;
  • The reporting requirement applies for ultimate p…

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