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Costa Rica is added to EU list of non-cooperative jurisdictions (Annex I) for the first time

|Tax Alerts, Legislation & Policy, National/Federal Taxation|Costa Rica, European Union
Costa Rica, European Union
  • On 14 February 2023, the Council of the European Union updated the European Union (EU) list of non-cooperative jurisdictions for tax purposes and added Costa Rica for the first time in relation to its foreign source income exemption regime.

  • As a result, EU Member States may include Costa Rica on their lists of non-cooperative jurisdictions for tax purposes under their domestic laws and may apply defensive measures.

On 14 February 2023, the Council of the European Union (the Council) updated the EU…

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