Costa Rica Tax News

Costa Rican Legislative Assembly Considering Amendments for Removal from EU List of Non-Cooperative Jurisdictions

3 May 2023

Costa Rica | Inactive Entities Informative Return, Form D-195, will be available on 24 April 2023

18 April 2023

Costa Rican inactive entities must file their informative return on new form D-195 by 31 May 2023

31 March 2023

Costa Rican Executive Branch publishes regulations on law to promote investment competitiveness outside the Greater Metropolitan Area

29 March 2023

Costa Rican authorities amend Joint Resolution for Transparency and Beneficial Owner Register

22 March 2023

Costa Rican Tax Authority creates National Large Taxpayers Dialogue Forum

22 March 2023

EY Global Tax Controversy Flash Newsletter (Issue 56) | EY comments on BEPS 2.0 consultation documents identify key issues impacting tax certainty for multinationals

14 March 2023

Honduras Signs Ibero-American Social Security Convention

6 March 2023

EU Revised List of Non-Cooperative Jurisdictions Published, Including Addition of British Virgin Islands, Costa Rica, Marshall Islands, and Russia

27 February 2023

Costa Rica is added to EU list of non-cooperative jurisdictions (Annex I) for the first time

15 February 2023

British Virgin Islands, Costa Rica, Marshall Islands, and Russia Added to EU Non-Cooperative List

15 February 2023

EY Global Tax Controversy Flash Newsletter (Issue 55) | HMRC evolves its compliance approach with new ‘Guidelines for Compliance’

14 February 2023

Costa Rica to Strengthen Ultimate Beneficiaries Registry with New Regulations

14 February 2023

Costa Rica Maintains Base Monthly Salary for 2023

10 February 2023

Costa Rican Tax Authority publishes Institutional Criterion regarding tax treatment of foreign exchange in financial investment instruments

2 February 2023

Costa Rican General Directorate of Treasury establishes new procedure to request tax exemptions through Exonet system

30 January 2023

Costa Rica’s Tax Authority establishes new criteria for use of information contained in Transparency and Beneficial Ownership Register

23 January 2023

Costa Rica’s Tax Authority publishes income tax brackets for tax year 2023

6 January 2023

Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2023

30 December 2022

EY Global Tax Controversy Flash Newsletter (Issue 53) | UK transfer pricing adjustments – is the underlying rule being followed?

13 December 2022

Costa Rican Legislative Assembly Considering Crypto Assets Market Law

17 November 2022

Multilateral Exchange Agreements Signed on Income Earned on Digital Platforms and on CRS Avoidance Arrangements and Opaque Offshore Structures

11 November 2022

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

4 November 2022

Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits

11 October 2022

EY Global Tax Controversy Flash Newsletter (Issue 50) | Updates to MAP processes may increase taxpayer participation

13 September 2022

TIEA between Costa Rica and the Faroe Islands in Force

8 September 2022

Costa Rica enacts law on tax exemption regimes that are under Treasury supervision

7 September 2022

Costa Rica’s Tax Authority amends resolution on Common Reporting Standard due diligence and reporting requirements for financial institutions

6 September 2022

Costa Rica Reduces Interest Rate for Late Tax Payments and Overpayment Refunds

1 July 2022

Honduras to Sign Ibero-American Social Security Convention

28 June 2022