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Costa Rica Tax News

Tax Treaty between Mexico and Costa Rica Signed

15 April 2014

Treaty between Costa Rica and Germany – details

14 March 2014

Treaty between Costa Rica and Mexico signed

14 March 2014

Treaty between Costa Rica and Germany signed

1 February 2014

Resolution requiring resident companies to disclose shareholder information – proposed

1 February 2014

New income tax brackets for taxable year 2013-14

2 December 2013

First-time transfer pricing rules – effective

2 December 2013

Transfer pricing legislation to be introduced

12 November 2013

Transfer pricing regulations – proposed

29 July 2013

Double tax relief – eliminated

10 February 2013

Amendments to General Tax Code published

2 December 2012

New income tax brackets for taxable year 2012-13

2 December 2012

Tax Code – amendments approved

14 October 2012

Electronic filing of withholding tax returns mandatory

14 October 2012

New income tax brackets for taxable year 2011-12

24 November 2011

Registration flat tax on companies approved

15 September 2011

Tax reform proposals

14 March 2011

Treaty between Spain and Costa Rica enters into force

14 March 2011

New income tax brackets for taxable year 2009-2010

20 November 2009

New income tax rates effective 1 October 2007

4 November 2007

Treaty between Spain and Costa Rica ratified

2 July 2007

Exemption from withholding tax on interest paid to approved foreign banks and financial institutions per central bank list

21 September 2005