Costa Rica has published Executive Decree No. 40417-H in the 26 May 2017 edition of the Official Gazette. The Decree provides for the regulation of several aspects of Law No. 9428, which introduced a new version of the country's annual registration tax on companies to replace the prior version that was found unconstitutional in 2015 ({News-2017-03-23/A/2- previous coverage}). The tax is levied annually at varying amounts depending on the nature and gross income of a registered entity, including entities that are neither declarants nor taxpayers. The Decree sets out certain details on the application of the law, including in relation...