On 2 February 2018, Costa Rica published the Resolution no.DGT-R-001-2018. Resolution No.DGT-R-001-2018 requires multinationals to submit a CbC report in accordance with the OECD’s recommendations for the erosion and profit shifting base (BEPS) Action 13. Resolution No DGT-R-001-2018 remained at the same level as the threshold for multinationals, as contained in the resolution published on 26 October 2017.
The first CbC report must be made by December 31, 2018, at the latest, relating to the 2017 fiscal year. The same schedule applies to future years. The CbC report is required by December 31 of each year following the relevant fiscal period.
