The law came into force on 02 October 2023, following its publication in the Official Gazette.The Executive Branch has three months to issue the relevant regulations.It is important to closely monitor the review that the European Union will carry out in October 2023, when it will decide whether, following the approved reforms, Costa Rica will be removed from Annex I of the list of non-cooperative jurisdictions for tax purposes. On 02 October 2023, Law No. 10.381, which aims to incorporate amendments to the Income Tax Law necessary to achieve Costa Rica's removal from the European Union's (EU's) list of non-cooperative...