The new National Large Taxpayers Dialogue Forum seeks to create a space for dialogue and the exchange of solutions for general tax issues of common interest.Representatives from the tax authorities and national large taxpayers will participate in the Forum.The representatives of the national large taxpayers will be chosen based on criteria included in the resolution.On 22 March 2023, Costa Rica’s General Directorate of Taxation (known as the Tax Authority) published in the Official Gazette resolution No. MH-DGT-RES-005-2023, creating the National Large Taxpayers Dialogue Forum (Forum) (in Spanish, “Foro de Diálogo con Grandes Contribuyentes Nacionales”).The purpose of the Forum is to...