On 26 September 2023, Costa Rica's Legislative Assembly voted to reapprove (reseal) Legislative Decree No. 10.381 (Bill No. 23581), which had been partially vetoed by President Rodrigo Chaves Robles on 14 September following its initial approval by the Legislative Assembly on 7 September. The Legislative Decree contains amendments to the Income Tax Law to resolve issues that resulted in the country's listing as a non-cooperative jurisdiction by the EU. This includes amendments regarding its "harmful" foreign source income exemption regime. As previously reported, the main amendments clarify the scope of the territoriality principle in Costa Rica along with the introduction...