On 18 June 2014, the Costa Rican government published a new law in the country's Official Gazette that repeals certain tax benefits granted to investment funds under section 100 of the Securities Market Regulatory Act. The benefits repealed include: The 5% final tax on investment funds' income from Costa Rican securities and other assets located in Costa Rica The 5% final tax on capital gains derived from the transfer of the investment funds' assets The tax exemption granted upon the purchase or sale of investment funds' assets The Tax exemption granted for dividends, capital gains and other income derived from...