On 14 February 2023, the Council of the European Union updated the European Union (EU) list of non-cooperative jurisdictions for tax purposes and added Costa Rica for the first time in relation to its foreign source income exemption regime.As a result, EU Member States may include Costa Rica on their lists of non-cooperative jurisdictions for tax purposes under their domestic laws and may apply defensive measures.On 14 February 2023, the Council of the European Union (the Council) updated the EU list of non-cooperative jurisdictions for tax purposes (the EU list) and added Costa Rica in the Annex I (so called...