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Costa Rica Publishes Resolution Creating Tax Project to Comply with OECD/BEPS Standards

10 May 2018

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Proposed Changes

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Costa Rica

Costa Rica published Resolution DGT-R-025-2018 in the 3 May 2018 edition of the Official Gazette, which provides for the creation of an international taxation project for the implementation of international standards and compliance with the commitments assumed with the OECD in tax matters, including in relation to Costa Rica's commitments on transparency and exchange of information, its membership in the BEPS inclusive framework, and the accession process for joining the OECD and its participation in the OECD Committee of Fiscal Affairs. The specific objectives of the project are to: Identify, determine, and execute the best practices in relation to the...