According to a decree from the Danish Ministry of Taxation published 9 December 2017, the tax information exchange agreement with Costa Rica entered into force on 5 March 2014. The agreement, signed 29 June 2011, is the first of its kind between the two countries. It applies for criminal tax matters on the date of its entry into force and applies for other tax matters for taxable periods beginning on or after 1 January 2015, or where there is no taxable period, for all charges to tax arising on or after 1 January 2015.