On 2 July 2019, the Ministry of Finance released a draft resolution providing rules on advance pricing agreements (APA) under the OECD transfer pricing guidelines. The resolution outlined the application procedures for approval, refusal, renewal and termination of an APA.
«
Previous post
Hungary: Parliament passes budget for 2020
Hungary: Parliament passes budget for 2020
Related Posts
Costa Rica proposes broader taxation of foreign-source passive income
October 05, 2026
Costa Rica published draft Bill No. 25.796 in the Official Gazette on 30 September 2026. The bill was submitted to
Read More
Costa Rica sets new interest rate for late tax payments, refunds from July 2026
July 01, 2026
Costa Rica’s Ministry of Finance has published an updated historical schedule of interest rates applicable to late
Read MoreCosta Rica: Tax authority issues new guidelines on international financial reporting standards
May 05, 2026
Costa Rica's General Directorate of Taxation (DGT) published Resolution MH-DGT-RES-0015-2026 of 8 April 2026 in the
Read MoreCosta Rica grants deadline extension, transitional measures for monthly reporting of non–e-invoiced transactions
March 27, 2026
Costa Rica has gazetted Resolution No. MH-DGT-RES-0010-2026 on 20 March 2026, which modifies the previous Resolution
Read More
OECD publishes transfer pricing profiles for eight countries
January 23, 2026
The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina,
Read More
Costa Rica: MoF announces 2026 corporate tax rates
December 09, 2025
Costa Rica's Ministry of Finance has published Executive Decree No. 45333-H on 5 December 2025, setting the corporate
Read More