TIEA between Costa Rica and Iceland published in gazette

The income tax treaty between Iceland and Saudi Arabia entered into force from 1 January 2025. Signed on 4 December 2024, the agreement aims to prevent double taxation and is expected to encourage trade and investment by addressing tax

The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina, Brazil, Costa Rica, Croatia, Greece, Iceland, Korea (Rep.), and Norway on 22 January 2026. These profiles focus on countries'

Iceland’s tax authority, the Revenue and Customs, has published a notification regarding the annual filing of the Country-by-Country (CbC) report on 25 November 2025. Pursuant to Act no. 90/2003 on income tax, entities subject to

Iceland’s tax authority, the Revenue and Customs, has released the key rates and amounts for 2026, detailing changes to corporate tax, VAT, and personal income tax. The rate changes are as follows: Corporate tax rate changes Income

Costa Rica's Ministry of Finance has published Executive Decree No. 45333-H on 5 December 2025, setting the corporate income tax rates for 2026. The Decree also enlists the individual income tax brackets and rates for 2026. Corporate Income Tax

Costa Rica’s Ministry of Finance has published Resolution MH-DGH-RES-0063-2025/MH-DGA-RES-1766-2025 in the Official Gazette on 19 November 2025. Resolution MH-DGH-RES-0063-2025/MH-DGA-RES-1766-2025 repeals Resolution