On 16 September 2024 the OECD published the simplified peer review report on Costa Rica under Action 14 of the project on base erosion and profit shifting (BEPS). Members of the OECD Inclusive Framework have committed to implementing the minimum

Costa Rica published Resolution MH-DGT-RES-0019-2024 in the Official Gazette on 23 August 2024, establishing objective selection criteria and specific risk criteria for overseeing the reporting of financial accounts under the Common Reporting

Costa Rica has published Law No. 10491 titled "Law to Facilitate the Regularisation of the Tax Condition in Support of Formality and the Reactivation of the Economy," in the official gazette on Monday, 19 August 2024. The Law went into force on the

Costa Rica’s Ministry of Finance published Executive Decree No. 44597-H in the Official Gazette, on 14 August 2024, amending the Tax Code and its regulations, clarifying provisions related to administrative procedures for determining tax

The Swiss Federal Council, in a release on 15 July 2024, has announced that Costa Rica and Switzerland officials have restarted negotiations for an income tax treaty between the two countries. Officials from both nations discussed bilateral and

Costa Rica’s Tax Administration announced an extension for the filing deadline of the informative return on beneficial ownership for companies, partnerships, and trusts. However, the announcement is yet to be published in the Official