Costa Rica Tax News
British Virgin Islands, Costa Rica, Marshall Islands, and Russia Added to EU Non-Cooperative List
15 February 2023
Costa Rica is added to EU list of non-cooperative jurisdictions (Annex I) for the first time
15 February 2023
EY Global Tax Controversy Flash Newsletter (Issue 55) | HMRC evolves its compliance approach with new ‘Guidelines for Compliance’
14 February 2023
Costa Rica to Strengthen Ultimate Beneficiaries Registry with New Regulations
14 February 2023
Costa Rica Maintains Base Monthly Salary for 2023
10 February 2023
Costa Rican Tax Authority publishes Institutional Criterion regarding tax treatment of foreign exchange in financial investment instruments
2 February 2023
Costa Rican General Directorate of Treasury establishes new procedure to request tax exemptions through Exonet system
30 January 2023
Costa Rica’s Tax Authority establishes new criteria for use of information contained in Transparency and Beneficial Ownership Register
23 January 2023
Costa Rica’s Tax Authority publishes income tax brackets for tax year 2023
6 January 2023
Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2023
30 December 2022
EY Global Tax Controversy Flash Newsletter (Issue 53) | UK transfer pricing adjustments – is the underlying rule being followed?
13 December 2022
Costa Rican Legislative Assembly Considering Crypto Assets Market Law
17 November 2022
Multilateral Exchange Agreements Signed on Income Earned on Digital Platforms and on CRS Avoidance Arrangements and Opaque Offshore Structures
11 November 2022
Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding
4 November 2022
Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits
11 October 2022
EY Global Tax Controversy Flash Newsletter (Issue 50) | Updates to MAP processes may increase taxpayer participation
13 September 2022
TIEA between Costa Rica and the Faroe Islands in Force
8 September 2022
Costa Rica enacts law on tax exemption regimes that are under Treasury supervision
7 September 2022
Costa Rica’s Tax Authority amends resolution on Common Reporting Standard due diligence and reporting requirements for financial institutions
6 September 2022
Costa Rica Reduces Interest Rate for Late Tax Payments and Overpayment Refunds
1 July 2022
Honduras to Sign Ibero-American Social Security Convention
28 June 2022
EY Global Tax Controversy Flash Newsletter (Issue 47) | Cross-border tax controversy on the rise: transfer pricing trends in the life sciences sector
17 June 2022
Spain Publishes Synthesized Texts of Tax Treaties with Bosnia and Herzegovina, Costa Rica, Croatia, Cyprus, Czech Republic, Egypt, Estonia, and Finland as Impacted by BEPS MLI
10 June 2022
EY Global Tax Controversy Flash Newsletter (Issue 46) | Is your organization ready to meet growing global demands for tax governance?
17 May 2022
EY Global Tax Controversy Flash Newsletter (Issue 45) | What 2022 may hold for global tax policy and controversy
12 April 2022
SSA between Costa Rica and Spain Under Negotiation
31 March 2022
Costa Rica Provides VAT Exemption for Electricity
29 March 2022
EY Global Tax Controversy Flash Newsletter (Issue 44) | Operating model design: The importance of keeping controversy front of mind
15 March 2022
Costa Rica enacts law simplifying tax obligations for inactive entities and extending due date for simplified income tax return
15 March 2022
Costa Rica proposes allowing corporations to pay annual tax owed for tax years 2016 through 2021 on legal entities without paying interest and penalties
9 March 2022