- 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 Explains VAT Refunds for Overseas Hotel Bookings
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- Costa Rica Updates E‑Invoicing Technical Structures (Version 4.4) to Enhance Data Quality and Traceability
- Costa Rica Introduces Monthly Filing for Transactions Not Supported by E-Invoice, Updates Reporting Rules
