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, ...
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 ...
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 ...
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 ...