Tax Crime in Costa Rica
The current COVID 19 situation has left us with a lot of unprecedented changes and has forced us to adapt to a series of ...
Legal and Tax Implications for Inactive Companies In Costa Rica
In past years it was very common to use inactive companies as a legal structure to protect assets. The foregoing, because it was a ...
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, ...
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 ...
Intellectual Property Costa Rican Law
Although it is quite clear that Intellectual Property in Costa Rica had not reached the expected standards, with the signing of the Central America ...
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 ...
Can a Worker be Fired for Late Arrivals?
It is relevant to know that there are justified causes for dismissal to be applied to employees by employers in private institutions. These causes, ...
Important Aspects of the Corporate Taxes Law N°9428 (Costa Rica)
Field of application To all corporations, to the representatives or branches of foreign corporations and to LTDA/SRL companies; it applies to both the corporations ...