Costa Rica Tax News

Costa Rica’s Tax Authority publishes income tax brackets for tax year 2023

6 January 2023

Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2023

30 December 2022

EY Global Tax Controversy Flash Newsletter (Issue 53) | UK transfer pricing adjustments – is the underlying rule being followed?

13 December 2022

Costa Rican Legislative Assembly Considering Crypto Assets Market Law

17 November 2022

Multilateral Exchange Agreements Signed on Income Earned on Digital Platforms and on CRS Avoidance Arrangements and Opaque Offshore Structures

11 November 2022

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

4 November 2022

Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits

11 October 2022

EY Global Tax Controversy Flash Newsletter (Issue 50) | Updates to MAP processes may increase taxpayer participation

13 September 2022

TIEA between Costa Rica and the Faroe Islands in Force

8 September 2022

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

7 September 2022

Costa Rica’s Tax Authority amends resolution on Common Reporting Standard due diligence and reporting requirements for financial institutions

6 September 2022

Costa Rica Reduces Interest Rate for Late Tax Payments and Overpayment Refunds

1 July 2022

Honduras to Sign Ibero-American Social Security Convention

28 June 2022

EY Global Tax Controversy Flash Newsletter (Issue 47) | Cross-border tax controversy on the rise: transfer pricing trends in the life sciences sector

17 June 2022

Spain Publishes Synthesized Texts of Tax Treaties with Bosnia and Herzegovina, Costa Rica, Croatia, Cyprus, Czech Republic, Egypt, Estonia, and Finland as Impacted by BEPS MLI

10 June 2022

EY Global Tax Controversy Flash Newsletter (Issue 46) | Is your organization ready to meet growing global demands for tax governance?

17 May 2022

EY Global Tax Controversy Flash Newsletter (Issue 45) | What 2022 may hold for global tax policy and controversy

12 April 2022

SSA between Costa Rica and Spain Under Negotiation

31 March 2022

Costa Rica Provides VAT Exemption for Electricity

29 March 2022

EY Global Tax Controversy Flash Newsletter (Issue 44) | Operating model design: The importance of keeping controversy front of mind

15 March 2022

Costa Rica enacts law simplifying tax obligations for inactive entities and extending due date for simplified income tax return

15 March 2022

Costa Rica proposes allowing corporations to pay annual tax owed for tax years 2016 through 2021 on legal entities without paying interest and penalties

9 March 2022

PE Watch: Latest developments and trends, February 2022

10 February 2022

German Tax Treaty and Negotiations Status Update

28 January 2022

OECD Announces Forum Decisions on 9 Preferential Tax Regimes and Peer Review Reports on Dispute Resolution for 8 Jurisdictions

25 January 2022

Costa Rica Maintains Base Monthly Salary for 2022

13 January 2022

Costa Rica Establishes Selection Criteria for 2022 Annual Audit Plan

12 January 2022

Costa Rica’s Congress will discuss a bill that would modify PE definition

10 January 2022

Costa Rica’s Tax Authority publishes new Income Tax Law Regulation

6 January 2022

Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2022

31 December 2021