Costa Rica Tax News

Costa Rica Introduces New Audited Financial Statement Submission Requirements for Large Companies with No Tax Liability or a Loss

23 February 2024

Costa Rican Tax Authority now requires National Large Taxpayers declaring losses or zero profits to automatically submit audited financial statements

19 February 2024

Bermuda Issues CbC Reportable Jurisdictions List for 2022 and 2023 and CRS Reportable Jurisdictions List for 2023

16 February 2024

EY Global Tax Controversy Flash Newsletter (Issue 66) | Results of 2024 EY International Tax and Transfer Pricing Survey reveal businesses require a comprehensive transfer pricing policy to manage emerging risks

12 February 2024

Costa Rica Amends Basic Goods Subject to 1% Reduced VAT Rate to Include Menstrual Hygiene Products

30 January 2024

Costa Rican Ministry of Finance and Tax Authority publish regulations for new foreign-source passive income regime

19 December 2023

Costa Rica Sets Corporate and Individual Income Tax Brackets and Rates for 2024

15 December 2023

EY Global Tax Controversy Flash Newsletter (Issue 65) | Organisation for Economic Co-operation Development expresses support for ICAP program

12 December 2023

Costa Rica's Tax Authority publishes income tax brackets for tax year 2024

12 December 2023

EY Global Tax Controversy Flash Newsletter (Issue 64) | Italy proposes several taxpayer-friendly changes to its cooperative compliance program

14 November 2023

EU Revised List of Non-Cooperative Jurisdictions Published, Including Addition of Antigua and Barbuda, Belize, and the Seychelles

24 October 2023

Antigua and Barbuda, Belize, and the Seychelles Added to EU Non-Cooperative List; British Virgin Islands, Costa Rica, and the Marshall Islands Removed

18 October 2023

Costa Rica removed from EU's 'blacklist' of non-cooperative jurisdictions for tax purposes

17 October 2023

Antigua and Barbuda, Belize, and the Seychelles to be Added to EU Non-Cooperative List; British Virgin Islands, Costa Rica, and the Marshall Islands to be Removed

13 October 2023

Costa Rica enacts law making reforms to achieve exclusion from EU's list of non-cooperative jurisdictions in tax matters

2 October 2023

Costa Rican Legislative Assembly (Re)Approves Amendments for Removal from EU List of Non-Cooperative Jurisdictions

27 September 2023

Costa Rican President partially vetoes law aimed at making reforms to achieve exclusion from EU list of non-cooperative jurisdictions in tax matters

20 September 2023

Global Tax Policy and Controversy Watch | September 2023 edition

19 September 2023

Costa Rica's Tax Authority issues resolution on declaring income from movable and immovable capital under the corporate income tax regime

21 August 2023

EY Global Tax Controversy Flash Newsletter (Issue 61) | Companies should begin Pillar Two preparations to prevent double taxation, tax disputes

15 August 2023

Costa Rica Tax Authority intends to scrutinize taxpayers claiming loss or zero profit on FY22 Corporate Income Tax returns

26 July 2023

Costa Rica amends the schemes of Electronic Receipts for tax effects

14 July 2023

Costa Rica Tax Authority announces 31 July deadline for receipt of CRS and FATCA financial account reports

12 July 2023

OECD Notes Progress on Transparency and Exchange of Information in Latin America

29 June 2023

EY Global Tax Controversy Flash Newsletter (Issue 59) | US IRS implements pre-screening process for taxpayers seeking APAs

15 June 2023

Global Tax Policy and Controversy Watch | June 2023 edition

13 June 2023

Costa Rican Legislative Assembly Considering New Income Tax Law

9 June 2023

Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding

8 June 2023

OECD Report Finds Tax Revenue Rebound in Latin America and the Caribbean

18 May 2023

EY Global Tax Controversy Flash Newsletter (Issue 58) | New global survey from EY highlights business concerns on the outlook for tax audits and disputes

16 May 2023