Archive: Costa Rica

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Costa Rican Tax Authorities expected to issue a resolution requiring registered companies to disclose shareholder names [TAX ALERT]

Costa Rican Tax Authorities expected to issue a resolution requiring registered companies to disclose shareholder names [TAX ALERT]

February 28, 2014. Tags: ,

It is expected that the Costa Rican Tax Authorities will issue a resolution requiring companies registered with the local mercantile registry to submit an annual …

Costa Rica approves Tax Information Exchange Agreements with Nordic countries [TAX ALERT]

Costa Rica approves Tax Information Exchange Agreements with Nordic countries [TAX ALERT]

February 25, 2014. Tags: , , , , , , , ,

On 29 January 2014, through a publication in the Official Gazette, bilateral Tax Information Exchange Agreements (TIEAs) with Denmark, Faroe Islands, Finland, Greenland, Iceland, Norway …

Costa Rican Tax Authorities require audited financial statements from large taxpayers [TAX ALERT]

Costa Rican Tax Authorities require audited financial statements from large taxpayers [TAX ALERT]

December 20, 2013. Tags: ,

The Costa Rican Tax Authorities issued resolution N° DGT-R-037-2013 (the Resolution), published in the Official Gazette on 18 October 2013 and effective as of that …

Association Agreement with European Union enters into force for Costa Rica and El Salvador [TAX ALERT]

Association Agreement with European Union enters into force for Costa Rica and El Salvador [TAX ALERT]

December 11, 2013. Tags: , ,

The trade pillar of the Association Agreement between the European Union and Central America (i.e., Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama) signed …

Costa Rica: first-time transfer pricing rules – effective

Costa Rica: first-time transfer pricing rules – effective

October 11, 2013. Tags: ,

Decree 37,898-H from the President of the Republic and the Ministry of Finance, published in the Official Gazette of 13 September 2013 and effective as …

Costa Rica approves Executive Decree on transfer pricing regulations [TAX ALERT]

Costa Rica approves Executive Decree on transfer pricing regulations [TAX ALERT]

October 4, 2013. Tags: ,

On 13 September 2013, Costa Rica approved Executive Decree No. 37898-H that adopts transfer pricing regulations applicable to individuals or business entities that conduct related …

Costa Rica: first-time transfer pricing rules – effective

Costa Rica: first-time transfer pricing rules – effective

September 27, 2013. Tags: ,

Decree 37,898-H from the President of the Republic and the Ministry of Finance, published in the Official Gazette of 13 September 2013 and effective as …

Costa Rica introduces transfer pricing regulations [TAX ALERT]

Costa Rica introduces transfer pricing regulations [TAX ALERT]

September 17, 2013. Tags: ,

Through a presidential decree expected to be published shortly, Costa Rica will introduce transfer pricing regulations applicable to individuals or business entities that conduct related …

Costa Rican taxpayers no longer required to legalize accounting books [TAX ALERT]

Costa Rican taxpayers no longer required to legalize accounting books [TAX ALERT]

March 21, 2013. Tags: , ,

On 4 February 2013, Ruling N° DGT-R-001-2013 was published in the Official Gazette. Following several amendments to the Code of Commerce included in the recently …

Costa Rica publishes Constitutional Court Resolution regarding withholding agents [TAX ALERT]

Costa Rica publishes Constitutional Court Resolution regarding withholding agents [TAX ALERT]

March 21, 2013. Tags: , ,

On 2 February 2013, Constitutional Court Resolution Nº2011-08156 regarding a constitutional claim presented against Section 44 of the Income Tax Law (ITL) and rulings 28-03 …

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