Costa Rica Tax News
PE Watch: Latest developments and trends, February 2022
10 February 2022
German Tax Treaty and Negotiations Status Update
28 January 2022
OECD Announces Forum Decisions on 9 Preferential Tax Regimes and Peer Review Reports on Dispute Resolution for 8 Jurisdictions
25 January 2022
Costa Rica Maintains Base Monthly Salary for 2022
13 January 2022
Costa Rica Establishes Selection Criteria for 2022 Annual Audit Plan
12 January 2022
Costa Rica’s Congress will discuss a bill that would modify PE definition
10 January 2022
Costa Rica’s Tax Authority publishes new Income Tax Law Regulation
6 January 2022
Costa Rica Updates Corporate and Individual Income Tax Brackets and Rates for 2022
31 December 2021
Costa Rica Reducing Interest Rate for Late Tax Payments and Overpayment Refunds
30 December 2021
Costa Rica | Inactive entities must file a Simplified Income Tax Return starting on 1 January 2022
22 December 2021
Costa Rica enacts law to promote investment in and development of international film productions in Costa Rica
16 December 2021
Costa Rica’s Tax Authority publishes list of industries and economic activities to be considered as criterion for selecting taxpayers for tax audits
15 December 2021
EY Global Tax Controversy Flash Newsletter (Issue 41) | How businesses can navigate transfer pricing risks
14 December 2021
IGF Releases New Practice Note on Tax Treaty Practices in Mining Countries
2 December 2021
Costa Rica to Treat Crypto Assets as Intangible Assets Subject to VAT and Capital Gains Tax
30 November 2021
Costa Rica Providing Film Tax Incentives for Foreign Productions and Co-Productions
24 November 2021
Costa Rica Introducing Incentive for Hiring Employees Over 45
9 November 2021
Costa Rica Consulting on Resolution Restricting Credit/Debit Offsets Against Taxes Earmarked for a Specific Purpose
5 November 2021
EY Global Tax Controversy Flash Newsletter (Issue 39) | Shifting international tax landscape may bring greater tax controversy risks
19 October 2021
EY Global Tax Controversy Flash Newsletter (Issue 38) | Trends in cross-border tax controversy: multilateralism rising
14 September 2021
IGF Releases Draft Practice Note for Consultation on Tax Treaty Practice in Mining Countries
2 September 2021
Costa Rica Considering Amnesty Regime for Social Security Contributions
31 August 2021
OECD Updates Transfer Pricing Country Profiles to Include New Fields on Financial Transactions and Permanent Establishments
4 August 2021
Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding
27 July 2021
EY Global Tax Controversy Flash Newsletter (Issue 36) | Tax risk and controversy for the C-suite
12 July 2021
Costa Rica Extends Initial Beneficial Ownership Declaration Deadline for Trusts
29 June 2021
Costa Rica Reducing Interest Rate for Late Tax Payments and Overpayment Refunds
22 June 2021
Costa Rica Considering Temporary VAT Exemption for Commercial Rent, Relaxed Requirements for Simplified Tax Regime, and Other Changes
18 June 2021
EY Global Tax Controversy Flash Newsletter (Issue 35) | Future proof now, not later, as transfer pricing scrutiny evolves
15 June 2021
Tax Treaty between Costa Rica and the UAE has Entered into Force
9 June 2021