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Costa Rica enacts law on tax exemption regimes that are under Treasury supervision

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Costa Rica

  • The provisions of the law are applicable to the tax exemptions that are under the supervision of General Directorate of the Treasury, including those that are processed through the platform Exonet.

On 1 September 2022, Costa Rica enacted Law No 10.2861 (the Law) regarding tax exemption regimes. The Law is applicable to exemptions that are under the supervision of the General Directorate of Tr…

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