Costa Rica's Legislative Assembly is considering Bill 22113, which was presented on 29 July 2020 and provides for the introduction of a one-time solidarity wealth tax to fund efforts to reactivate the country in the face of the COVID-19 pandemic. The tax would be levied at a rate of 1.0% on the declared value of movable, immovable, intangible, and financial assets of the following taxpayers: Natural persons, legal persons, and trusts with assets exceeding USD 2.5 million or equivalent in Costa Rican colón; and Business groups where the total sum of the value of assets exceeds USD 5 million or...