Costa Rica published Resolution No. DGT-R-28-2017 in the 5 June 2017 edition of the Official Gazette, which temporarily suspends the deadline for submission of the new transfer pricing declaration introduced by Resolution N° DGT-R-44-2016 ({News-2016-09-15/A/2- previous coverage}). The declaration requirement applies for large taxpayers and large territorial taxpayers, as well as taxpayers operating under the free trade zone regime. As provided in Resolution N° DGT-R-44-2016, the declaration is to be submitted by the last working day of June following the close of the fiscal year concerned, with the first submission due the end of June 2017 for both the 2015...