Costa Rica has published Decree 41274-H was published in the 22 October 2018 edition of the Official Gazette. The Decree amends the Regulation of the Income Tax Law concerning tax residency (domicile) in the country in order to clarify and confirm the correct application of the Income Tax Law, as well as the application of income tax treaties to avoid double taxation and avoid double non-taxation. The final decree is largely unchanged from the draft consulted on and includes: The replacement of Article 5 of the Regulation to provide that the following are considered domiciled in Costa Rica: Individuals, if...