Costa Rica Tax News
EY Global Tax Controversy Flash Newsletter (Issue 76) | Joint and simultaneous tax audits: unexplored options for addressing double taxation
9 December 2024
Version 4.4 of electronic receipts becomes mandatory on June 1, 2025
6 December 2024
Costa Rica Establishes New Regulations on Electronic Invoices
19 November 2024
Costa Rica Final Resolution for Reporting on Sellers by Digital Platform Operators
14 November 2024
EY Global Tax Controversy Flash Newsletter (Issue 75) | Growing government demands accelerate the need for tax transformation and integrated controversy management
11 November 2024
Costa Rica Regulates Initial Premium Payment Under Payment Arrangements for Collection of State Debts
8 November 2024
Costa Rica Updates Regulations for the Beneficial Ownership Registry
27 September 2024
OECD Releases Stage 1 Peer Review Reports on Dispute Resolution for 20 Jurisdictions
18 September 2024
EY Global Tax Controversy Flash Newsletter (Issue 73) | Recent developments reinforce importance of reviewing transfer pricing approach
9 September 2024
Costa Rica and Switzerland to Relaunch Tax Treaty Negotiations
18 July 2024
Costa Rica Extends Beneficial Ownership Declaration Deadline in 2024
5 July 2024
Costa Rica Clarifies Applicable VAT for Private Education Services
18 June 2024
EY Global Tax Controversy Flash Newsletter (Issue 70) | UK releases new operational guidance on effective risk management in transfer pricing transactions
10 June 2024
TIEA between Costa Rica and Iceland has Entered into Force
30 May 2024
Honduras Signs Ibero-American Social Security Convention
17 May 2024
EY Global Tax Controversy Flash Newsletter (Issue 69) | Looking for certainty amid tax policy transformation
13 May 2024
Costa Rica Consulting on Draft Resolution for Reporting on Sellers by Digital Platform Operators
7 May 2024
Costa Rica and Spain Advance SSA Negotiations
26 April 2024
EY Global Tax Controversy Flash Newsletter (Issue 68) | ECtHR’s evolving role in tax disputes
15 April 2024
Global Tax Policy and Controversy Watch | March 2024 edition
14 March 2024
Luxembourg Updates List of Jurisdictions for CbC Report Exchange to Include Costa Rica, the Faroe Islands, Israel, and Thailand
1 March 2024
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
Costa Rica's Tax Authority publishes income tax brackets for tax year 2024
12 December 2023
EY Global Tax Controversy Flash Newsletter (Issue 65) | Organisation for Economic Co-operation Development expresses support for ICAP program
12 December 2023