Costa Rica’s tax authority (DGT) published a draft resolution on 25 March 2025 with new regulations for filing and paying two taxes for telecommunications operators: the Spectrum Reserve Fee and the Special Parafiscal Contribution for FONATEL. The

Costa Rica issued Executive Decree No. 44921-MH on 25 March 2025, introducing a gradual reduction of the selective consumption tax on goods previously classified as luxury items. Products categorised as luxury items include personal care items

The Costa Rican Tax Administration  has initiated a public consultation regarding the draft resolution which outlines updated procedures for taxpayer registration, updates, and deregistration in the Unique Tax Registry (RUT) on 18 March

Costa Rica’s tax authority (DGT) has announced an increase in the specific tax on tobacco and tobacco-derived products, raising the rate from CRC 26.59 to CRC 26.92 per unit. This adjustment is outlined in Resolution No. MH-DGH-RES-0023-2025,

The National Assembly of Korea (Rep.) approved the ratification of  income tax treaty with Andorra on 13 March 2025, which was signed on 3 November 2023. The treaty will take effect once the ratification instruments are exchanged and will apply

Argentina and the Czech Republic officials have concluded the income tax treaty on 14 March 2025. This follows after officials from both countries met from 11 to 14 March 2025 to negotiate their first-ever income tax treaty. This agreement