A notice from Costa Rica's Directorate-General of Taxation was published in the Official Gazette on 13 February 2025, announcing a public consultation on a draft resolution regarding the presentation of the Informative Statement on transfer pricing. A transfer pricing informative statement (declaration) requirement was previously introduced in 2016, but was suspended indefinitely the following year. The new requirement as per the draft resolution is similar to the prior requirement, including that a transfer pricing informative statement must be submitted by companies classified as large national taxpayers and by persons operating under the free zone regime that carry out national or...