Costa Rica Finalizes Resolution on Transfer Pricing Informative Statements

Costa Rica's Directorate-General of Taxation has issued Resolution MH-DGT-RES-0026-2025, which was published in the Official Gazette on 24 July 2025. The resolution concerns the presentation of the transfer pricing informative statement (declaration). A transfer pricing informative statement requirement was previously introduced in 2016, but was suspended indefinitely the following year. The ne…
Continue Reading