Transfer Pr​icing Costa Rica Establish the obligation and procedure for certain taxpayers to submit an annual informative return regarding transactions with related parties, whether domestic or foreig...

What is the Shareholder Declaration? The Registry of Transparency and Final Beneficiaries (RTBF), established under Law 9416 – the Law for the Improvement and Combat of Tax Fraud – implements a digiti...

Who is subject to pay this tax? The event generating the tax is the ownership or ownership of a right to use, enjoy or enjoy real estate for residential use, as of January 1 of each year, located in t...

Who is subject to pay this tax? Commercial companies, companies with a foreign branch or their legal representative and individual limited liability companies, registered or from now on registered in ...