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Costa Rica Tax News

Costa Rica's Tax Authority issues resolution on declaring income from movable and immovable capital under the corporate income tax regime

21 August 2023

EY Global Tax Controversy Flash Newsletter (Issue 61) | Companies should begin Pillar Two preparations to prevent double taxation, tax disputes

15 August 2023

Costa Rica Tax Authority intends to scrutinize taxpayers claiming loss or zero profit on FY22 Corporate Income Tax returns

26 July 2023

Costa Rica amends the schemes of Electronic Receipts for tax effects

14 July 2023

Costa Rica amends the schemes of Electronic Receipts for tax effects

14 July 2023

Costa Rica Tax Authority announces 31 July deadline for receipt of CRS and FATCA financial account reports

12 July 2023

OECD Notes Progress on Transparency and Exchange of Information in Latin America

29 June 2023

EY Global Tax Controversy Flash Newsletter (Issue 59) | US IRS implements pre-screening process for taxpayers seeking APAs

15 June 2023

Global Tax Policy and Controversy Watch | June 2023 edition

13 June 2023

Costa Rican Legislative Assembly Considering New Income Tax Law

9 June 2023

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

8 June 2023

OECD Report Finds Tax Revenue Rebound in Latin America and the Caribbean

18 May 2023

EY Global Tax Controversy Flash Newsletter (Issue 58) | New global survey from EY highlights business concerns on the outlook for tax audits and disputes

16 May 2023

Costa Rican Legislative Assembly Considering Amendments for Removal from EU List of Non-Cooperative Jurisdictions

3 May 2023

Costa Rica | Inactive Entities Informative Return, Form D-195, will be available on 24 April 2023

18 April 2023

Costa Rican inactive entities must file their informative return on new form D-195 by 31 May 2023

31 March 2023

Costa Rican Executive Branch publishes regulations on law to promote investment competitiveness outside the Greater Metropolitan Area

29 March 2023

Costa Rican authorities amend Joint Resolution for Transparency and Beneficial Owner Register

22 March 2023

Costa Rican Tax Authority creates National Large Taxpayers Dialogue Forum

22 March 2023

EY Global Tax Controversy Flash Newsletter (Issue 56) | EY comments on BEPS 2.0 consultation documents identify key issues impacting tax certainty for multinationals

14 March 2023

Honduras Signs Ibero-American Social Security Convention

6 March 2023

EU Revised List of Non-Cooperative Jurisdictions Published, Including Addition of British Virgin Islands, Costa Rica, Marshall Islands, and Russia

27 February 2023

British Virgin Islands, Costa Rica, Marshall Islands, and Russia Added to EU Non-Cooperative List

15 February 2023

Costa Rica is added to EU list of non-cooperative jurisdictions (Annex I) for the first time

15 February 2023

EY Global Tax Controversy Flash Newsletter (Issue 55) | HMRC evolves its compliance approach with new ‘Guidelines for Compliance’

14 February 2023

Costa Rica to Strengthen Ultimate Beneficiaries Registry with New Regulations

14 February 2023

Costa Rica Maintains Base Monthly Salary for 2023

10 February 2023

Costa Rican Tax Authority publishes Institutional Criterion regarding tax treatment of foreign exchange in financial investment instruments

2 February 2023

Costa Rican General Directorate of Treasury establishes new procedure to request tax exemptions through Exonet system

30 January 2023

Costa Rica’s Tax Authority establishes new criteria for use of information contained in Transparency and Beneficial Ownership Register

23 January 2023

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