On 11 August 2016, Costa Rica published two resolutions in the Official Gazette concerning the establishment of a government commission to analyze the final reports of the OECD BEPS Project. In particular, the commission is responsible for evaluating Costa Rica's legal framework in relation to the BEPS Project, and draft proposals for any amendments needed to comply with the final BEPS reports. Although no specific proposals have yet been issued, as a member of the OECD's inclusive framework for the global implementation of the BEPS Project, Costa Rica has committed to the implementation of at least the four minimum standards,...