Through a publication in the Official Gazette, bilateral Tax Information Exchange Agreements (TIEAs) with Denmark, Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden entered into force for Costa Rica, on 29 January 2014.
These TIEAs were signed in France in June 2011 and contain provisions by which Costa Rica will cooperate and exchange information with the other parties, in connection with the administration and enforcement of their respective taxes. They do not provide for automatic exchanges of information. At present, Costa Rica has Tax Information Exchange Agreements in force with Argentina, Australia, Canada, France, Mexico and Netherlands.
