Costa Rica published Resolution No. DGT-R-001-2018 in the 2 February 2018 edition of the Official Gazette. The Resolution provides for the implementation of Country-by-Country (CbC) reporting requirements in line with the BEPS Action 13 guidelines. The final resolution is for the most part unchanged from the original draft, although there are a few differences. The key points include:

• The CbC…