Costa Rica is considering the introduction of an alternate calendar tax year (1 Jan to 31 Dec) for certain taxpayers. Costa Rica's standard tax year is 1 October to 30 September. Taxpayers that would be eligible for the alternate tax year include: Public institutions that are obliged to set their budget period between 1 January and 31 December; National airlines and related companies; Institutions obliged to prepare financial statements following the calendar year, including political parties, religious institutions, cooperatives, and others; Certain financial and securities trading entities; Enterprises engaged in the cultivation of bananas or rice and related activities; and...