The Resolution establishes the procedures for the new Advance Pricing Agreement program. The program allows taxpayers to submit a request with the tax administration to enter into an agreement that establishes the taxpayer’s transfer prices for transactions with related entities.
In Resolution DGT-R-14-2021 (the Resolution), the Costa Rican Tax Administration (DGT for its acronym in Spanish) provides the procedures for a new program for Advance Pricing Agreements (APAs or the Agreement). The Reso…