E-commerce is the purchase and sale of products and services through the internet, which enables the seller to present products in detail and the

A corporation is the legal person whose purpose it is to carry out commercial acts subject to commercial law. A commercial company has a

Capital Gain is a benefit that results from a disposal of a capital asset—such as stocks, bonds or real estate—when the amount obtained in

Being classified as a minority partner within a mercantile society, also called a minority shareholder, means that one has less than 50% of the

Global Income Law taxes the taxpayer based on their residence and not on the place where the income-producing business is located. This allows the system

During the creation process of the Law for the Strengthening of Public Finances, the Ministry of Finance requested that the Global Income Tax be

In Costa Rica one of the main challenges of opening a business is the fact that, while relevant public policy does exist, there is