The Costa Rican General Directorate of Taxation (DGT) and the Costa Rican Institute on Drugs (ICD) have jointly issued Resolution No. MH-DGT-RES-0020-2024 / DG-336-2024, which updates the regulations for the beneficial ownership registry. Resolution No. MH-DGT-RES-0020-2024 / DG-336-2024 was published in the Official Gazette on 19 September 2024 and entered into force on that date. One of the main changes concerns authorized third-party filers. As previously reported, amendments were previously made that included new general power of attorney requirements for authorized third-party filers. However, legal challenges resulted in an injunction requiring modifications to accept a special power of attorney as...