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Costa Rica Tax News

Costa Rica Establishes Selection Criteria for 2022 Annual Audit Plan

12 January 2022
Costa Rica’s Congress will discuss a bill that would modify PE definition

10 January 2022
Costa Rica’s Tax Authority publishes new Income Tax Law Regulation

6 January 2022
Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2022

31 December 2021
Costa Rica Reducing Interest Rate for Late Tax Payments and Overpayment Refunds

30 December 2021
Costa Rica | Inactive entities must file a Simplified Income Tax Return starting on 1 January 2022

22 December 2021
Costa Rica enacts law to promote investment in and development of international film productions in Costa Rica

16 December 2021
Costa Rica’s Tax Authority publishes list of industries and economic activities to be considered as criterion for selecting taxpayers for tax audits

15 December 2021
EY Global Tax Controversy Flash Newsletter (Issue 41) | How businesses can navigate transfer pricing risks

14 December 2021
IGF Releases New Practice Note on Tax Treaty Practices in Mining Countries

2 December 2021
Costa Rica to Treat Crypto Assets as Intangible Assets Subject to VAT and Capital Gains Tax

30 November 2021
Costa Rica Providing Film Tax Incentives for Foreign Productions and Co-Productions

24 November 2021
Costa Rica Introducing Incentive for Hiring Employees Over 45

9 November 2021
Costa Rica Consulting on Resolution Restricting Credit/Debit Offsets Against Taxes Earmarked for a Specific Purpose

5 November 2021
EY Global Tax Controversy Flash Newsletter (Issue 39) | Shifting international tax landscape may bring greater tax controversy risks

19 October 2021
EY Global Tax Controversy Flash Newsletter (Issue 38) | Trends in cross-border tax controversy: multilateralism rising

14 September 2021
IGF Releases Draft Practice Note for Consultation on Tax Treaty Practice in Mining Countries

2 September 2021
Costa Rica Considering Amnesty Regime for Social Security Contributions

31 August 2021
OECD Updates Transfer Pricing Country Profiles to Include New Fields on Financial Transactions and Permanent Establishments

4 August 2021
Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding

27 July 2021
EY Global Tax Controversy Flash Newsletter (Issue 36) | Tax risk and controversy for the C-suite

12 July 2021
Costa Rica Extends Initial Beneficial Ownership Declaration Deadline for Trusts

29 June 2021
Costa Rica Reducing Interest Rate for Late Tax Payments and Overpayment Refunds

22 June 2021
Costa Rica Considering Temporary VAT Exemption for Commercial Rent, Relaxed Requirements for Simplified Tax Regime, and Other Changes

18 June 2021
EY Global Tax Controversy Flash Newsletter (Issue 35) | Future proof now, not later, as transfer pricing scrutiny evolves

15 June 2021
Tax Treaty between Costa Rica and the UAE has Entered into Force

9 June 2021
Costa Rica Formally Joins OECD

28 May 2021
EY Global Tax Controversy Flash Newsletter (Issue 34) | Making your resource-strapped transfer pricing function “future ready”

18 May 2021
New TIEA Between Costa Rica and the U.S. in Force

14 May 2021
Costa Rica Extends Beneficial Ownership Declaration Deadline

4 May 2021
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