Costa Rica's 2% withholding tax on credit and debit card payments became effective 15 January 2015, following a decision by the Administrative Court on 8 January 2015 to dismiss a petition by the Costa Rican Business Chamber Union (UCCAEP) claiming the withholding was double taxation. Resolution DGT-R-036-2014, published On 25 August 2014, introduced the requirement that financial entities processing credit or debit card payments must withhold 2% of the amounts paid, credited or made available to beneficiaries in any other form. The 2% withholding was to apply from 1 October 2014, but was delayed to 1 November 2014, and was...