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Costa Rica Establishes Commission to Review BEPS Issues and Draft Needed Amendments

|Proposed Changes|Costa Rica
Costa Rica

On 11 August 2016, Costa Rica published two resolutions in the Official Gazette concerning the establishment of a government commission to analyze the final reports of the OECD BEPS Project. In particular, the commission is responsible for evaluating Costa Rica's legal framework in relation to the BEPS Project, and draft proposals for any amendments needed to comply with the final BEPS reports.

Although no specific proposals have yet been issued, as a member of the OECD's inclusive framework…

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