Costa Rica's Ministry of Finance has published a draft resolution for consultation on new reporting requirements for digital platforms. The requirements are being introduced for the automatic exchange of information on sellers operating through digital platforms, which Costa Rica has committed to in accordance with the OECD Model Rules for Reporting by Digital Platforms. The draft resolution establishes the due diligence rules and procedures to be applied by a reporting digital platform operator for the reporting of information in relation to sellers offering accommodation, transportation, and personal services through a digital platform. As drafted, the reporting requirements will apply from...