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The Convention on Mutual Administrative Assistance in Tax Matters of the Organization for Economic Co-operation and Development (OECD)—to which the Republic of Costa Rica has adhered by law number 9118—establishes in article 6, titled "Automatic Information Exchange," that the parties will exchange any information that

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The virus has quickly turned the world upside-down, changed our social habits, work routines and specially the way we do business. Some of the most significant key learning areas we should be paying attention to are: Consuming habits: people have changed and redefined their needs and

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The Costa Rica government issued the list of establishments allowed to operate during the transition and controlled opening phases both in orange zones and yellow zones. Establishments allowed during the transition phase, only orange alert areas. The transition phase will be from August 31 to September 8,

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The transition phase applies to cantons in orange alert, cantons in yellow alert continue their normal operation. As of September 9, all the cantons will operate under the controlled reopening phase. You can find here the complete list of allowed establishments during the transition and

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Registry of Transparency and Final Beneficiaries, better known in Spanish as “Registro de Transparencia y Beneficiarios Finales” (RTFS or RTBF). According to the government, the Transparency and Final Beneficiary Registration deadline has been extended. The process is a new corporate obligation that entered into effect on September

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Companies have different types of books depending on what kind of company or corporation it is, and each kind of book is identified with a unique legalization number. In the Costa Rican market, the most important types of companies are: A. Corporations with issued shares whose books

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According to the new regulations of the EXECUTIVE DECREE NUMBER 42484-MOPT-S, where the President of the Republic, the Minister of Public Works and Transport, and the Minister of Health, establish that starting on August 1st the exception letters that allow for transit during restricted times

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On Wednesday, July 29, 2020, the Costa Rican government announced the following measures to control the spread of COVID-19 for the month of August, aiming to flatten the contagion curve of COVID-19 in the country. Cantons on yellow alert will continue with phase three of

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