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Tax reform proposals

|Proposed Changes|Costa Rica
Costa Rica


On 17 January 2011, the Ministry of Finance (Ministerio de Hacienda) presented Bill 17,959, which contains several changes to the tax system with the aim of increasing revenue by 2.5% of GDP. Some of the main proposals are:

-   the same progressive corporate tax rates would be levied on small and medium-sized enterprise…

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