Costa Rica has published Resolution No. DGT-R-008-2019 in the 18 March 2019 edition of the Official Gazette (found under various documents section). The Resolution amends Resolution No. DGT-R-001-2018 on Country-by-Country (CbC) reporting to clarify that the CbC reporting requirements apply in respect of multinational groups only. Prior to the amendments the original CbC reporting resolution g…