The Bill No. 19,679 dated 12 August 2015 was submitted to the Legislative Assembly to introduce the arm’s length principle to further develop the transfer pricing rules via regulations.
The Bill No. 19,679 dated 12 August 2015 was submitted to the Legislative Assembly to introduce thin capitalization rules in Costa Rica.
Fiscal year-The Bill No. 19,679 dated 12 August 2015 was submitted to the Legislative Assembly to modify the tax period as “Calendar Year”.
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