On 22 March 2017, Law No. 9428 was published in Costa Rica's Official Gazette, which implements a new version of the country's annual registration tax on companies, which was found unconstitutional in January 2015 ({News-2015-02-04/A/4- previous coverage}). Under the new version, the registration tax will be levied as follows: For companies, including branches of foreign companies, that are registered in the register of legal entities but are neither declarants nor taxpayers, the registration tax is equal to 15% of the monthly base salary; For companies with declared gross income of less than 120 monthly base salaries in the tax period,...