Costa Rica’s Ministry of Treasury submits to Congress a bill establishing dual and global income tax rules

On 5 February 2021, Costa Rica’s Ministry of Treasury submitted a proposed bill (Bill No. 22.393) that would establish the dual and global income tax rules as part of the commitments Costa Rica made during its loan negotiations with the International Monetary Fund (IMF). This bill modifies the first bill proposed for establishing the dual and global income tax because the first bill contained provisions that were against the agreements of the negotiation tables (i.e., an outline for discussing w…