On 18 September 2017, the Costa Rica Directorate General of Taxation published a draft resolution on updated criteria for the classification of a taxpayer as a Large Taxpayer or Large Territorial Taxpayer, as well as certain related rules. In general, such taxpayers are subject to increased reporting requirements and scrutiny from the tax authority. The draft provides that a taxpayer will be classified as a Large Taxpayer if meeting any one of the following criteria: Average tax paid in the previous three fiscal periods is equal to or greater than CRC 450 million; Average gross income in the previous three...