On 11 March 2015, the Costa Rican Ministry of Finance released a public discussion draft of proposed legislation including a number of changes to the country's Income Tax Law. Some of the proposed changes include: Expansion of the tax base Changing the standard tax year from the 12 month period ending 30 September to the calendar year ending 31 December New thin capitalization rules Strengthened transfer pricing rules New capital gains tax at a standard rate of 15% New rules concerning corporate reorganizations New individual income tax upper rates/brackets, as follows up to CRC 793,000 - 0% over CRC 793,000...