Costa Rica published Law No. 9749 in the 12 November 2019 edition of the Official Gazette, which provides for the ratification of the new tax information exchange agreement with the United States. The agreement, signed 17 April 2018, is in line with the OECD standard for information exchange and provides for both the automatic and spontaneous exchange of information. The agreement will enter into force one month after the ratification instruments are exchanged and will generally apply from the date of its entry into force for tax periods beginning on or after that date. Once in force and effective, the...