On 28 and 30 November 2023, the regulations to the Law No. 10,381 were published in the Official Gazette.Law No. 10,381, which 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 jurisdictions in tax matters, had been published in the Official Gazette on 2 October 2023.It is important for taxpayers to review the provisions of the regulations to determine their position regarding foreign-source passive income.On 28 November 2023, Executive Decree No. 44262, amending the Income Tax Law Regulations to align them with the provisions contained in Law No....