The income tax treaty between Costa Rica and Mexico entered into force on 21 April 2019. The Treaty, signed 12 April 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Costa Rican income tax and Mexican federal income tax. Limited Force of Attraction Provision Article 7 (Business Profits) includes a limited force of attraction provision whereby taxing rights are granted to a Contracting State on profits attributable to the sale of goods or merchandise or other business activities carried on in that Contracting State by a resident of the other State if the...