On 6 June 2016, the Costa Rican tax authority (DGT) published a draft resolution introducing new rules for an annual transfer pricing declaration requirement. The rules will apply for taxpayers engaged in cross border related party transactions that are classified as large national or territorial taxpayers or operate under the free trade zone regime. The transfer pricing declaration includes six main sections covering: Details of the taxpayer and the period to which the declaration relates; General transaction information, the related party, transfer pricing methods used, etc.; Details of transactions involving tangible assets; Details of transactions involving intangible assets; Details of...