Costa Rica's Directorate General of Taxation has published a draft resolution for the implementation of Country-by-Country (CbC) reporting requirements in line with the BEPS Action 13 guidelines. Key points include: The CbC reporting requirements will apply for MNE groups meeting the standard EUR 750 million consolidated group revenue threshold; The reporting requirement applies for ultimate parent entities and designated surrogate parent entities resident in Costa Rica; The CbC report must be submitted via email as an XML file that complies with the standard OECD schema (email address will be set by the tax administration at least one month prior to...