Costa Rica Extends Initial Deadline for Transfer Pricing Informative Statements

Costa Rica published Resolution No. MH-DGT-RES-0043-2025 in the Official Gazette on 5 September 2025. The resolution modifies and updates several prior resolutions in order to align them with the implementation of the new tax management system, the TRIBU-CR System, which replaces older systems and centralizes tax-related digital services. The TRIBU-CR System will officially go live on 6 Octobe…
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