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Costa Rican President partially vetoes law aimed at making reforms to achieve exclusion from EU list of non-cooperative jurisdictions in tax matters

|Tax Alerts, Legislation & Policy, National/Federal Taxation|Costa Rica
Costa Rica
  • The President has partially vetoed a bill recently passed by Congress that amends the Income Tax Law to help remove Costa Rica from the European Union's (EU's) list of non-cooperative jurisdictions.
  • Congress could override the veto, though it is not yet clear whether there are enough votes for an override.
  • The EU is scheduled review whether to exclude or retain Costa Rica in Annex I of the List of non-cooperative jurisdictions in tax matters in October 2023.

On 14 September 2023 the President of th…

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