On 21 October 2013 the Costa Rican Congress approved on first debate the Costa Rica – Norway Exchange of Information Agreement (2011). When it enters into force the agreement will enable increased cooperation between the tax authorities of Costa Rica and Norway on exchanging tax information about residents of those countries.
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On 2 April 2024, the Ministry of Finance of Norway announced a proposal introducing a new tax liability for foreign companies and employees generating income from aquaculture on the Norwegian Continental Shelf. It is also proposed that tax
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On 15 February 2024, Costa Rica's Ministry of Finance published Resolution No. MH-DGT-RES-0002-2024 of 7 February 2024 in the Official Gazette. This resolution outlines new guidelines for submitting audited financial statements by taxpayers
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On 8 February 2024, the Norwegian Tax Administration (NTA) released a guidance regarding the amendments of the transfer pricing disclosures in tax returns for organizations, due by 31 May 2024 for the fiscal year ending in 2023. The guidance
Read More On 12 January 2024, Normay announced the Supplementary Tax Act in the Official Gazette, which provides the provisions for implementing the Pillar 2 global minimum tax. This includes the introduction of the Pillar 2 income inclusion rule (IIR) to
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On 7 December 2023, the Ministry of Finance of Costa Rica published Executive Decree No. 44276-H in the Official Gazette, outlining the corporate and individual income tax brackets and rates for 2024. The updated corporate income tax is set at
Read More On 29 November 2023, Costa Rica passed Law No. 10424 of 29 November 2023. This legislation introduces measures regarding menstrual hygiene products. It includes the amendment of the basic basket of goods eligible for a reduced VAT rate of 1%, which
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