- Costa Rica modified its free trade zone regime to comply with the Action 5 base erosion and profit shifting (BEPS) standard.
- The modifications clarify that income from intellectual property does not qualify for the tax benefits under the free trade zone regime.
Source EY
Latest Posts in "Costa Rica"
- Costa Rica Issues Resolutions for New Digital Tax Platform “TRIBU-CR” Implementation
- Costa Rica DGT Issues Guidance on New TRIBU-CR Digital Tax Platform
- Costa Rica Delays TRIBU-CR Launch to October 2025, Adjusts Tax Filing Deadlines
- FINTUA Global VAT Guide for September 2025
- New VAT Declaration Procedures and Forms Under TRIBU-CR System
