Reform to the Income Tax Law
The recent update taxes passive income from \”non-qualified\” multinational entities and requires sufficient economic presence to avoid international sanctions.
Read More
The global minimum tax will change the rules of international taxation
Implementing a global minimum tax aims to promote greater tax equity and update standards for multinational companies.
Read More
The Ministry of Finance has created a new Directorate of Public Debt Management
On October 1, 2024, the Ministry of Finance unified public debt management with the creation of the new General Directorate of Public Debt Management.
Read More
Value-Added Tax (VAT)
Costa Rica’s VAT is generally 13% on the sale of goods and services. Proper VAT management could benefit your business.
Read More
Filing requirement for companies dissolved by merger
Companies dissolved by merger must file the D-140 Declaration within one month of the merger.
Read More