Registry of Shareholders of Legal Entities is Mandatory in Costa Rica
The Law to Improve The Fight Against Tax Fraud (Law N° 9416) obliges legal entities, third party resource managers, nonprofit organizations and private trust, ...
Tax Liabilities for Inactive Companies
An inactive company also known as “shelf company” is a company dully registered before the Costa Rican Nacional Register, but they not develop any ...
Moratorium of 2 Months to Waive the Fine for Failing the Complience of the Declaration of Ultimate Beneficiary Ownership
This past Wednesday January 29th 2020, the costarrican Congress approved a moratorium of 2 months to waive the fine for those who fail to file ...
The Trust as Protector and Growth Generator of our Heritage
We all make an effort to create our heritage; whether small, medium or large, it deserves proper care and protection, so that our family ...
The Faculty of Municipalities in Costa Rica to Issue Securities
Prior to the enactment of the Municipal Code, by Law No. 7794 of April 30th, 1998, its predecessor Code silent on this possibility. Before ...
Immigration Categories
Immigration Categories in Costa Rica In Costa Rica, there are two types of residency: Permanent residency: This is an immigration status that allows the ...
Companies in Costa Rica
In Costa Rica there are four types of companies: The stock corporation. The limited liability company. The general partnership. The limited partnership. The trading ...
Legal use of Electronic Data Discovery in Costa Rica
Have you had the question of how would you prove the existence of a particular piece electronic data such as e-mails, voicemails, instant messages, ...
How to File a Property Appraisal in your Municipality
The appraisal of a property for tax purposes should be performed according to the Base Values per Constructive Typology Manual criteria, set by the Technical Standardization Department ...
Double Taxation
Nowadays, commercial activity has become globalized and many companies have extended their operations across borders. When a company operates in several countries the dilemma ...