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Services
Tax Advisory in Costa Rica
Tax Incentives
Financial Audit
Corporate Law
Real Estate Law
Business Consulting
Payroll and Accounting
Our Firm
ICS Reports
News
Blog
ES
EN
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Category:
Blog
I filed my return correctly and on time, but...
18/03/2025
Tax authorities and taxpayers have different interpretations as to which expenses are deductible for income tax purposes. While...
Transfer Pricing and the New Information Statement in Costa Rica
18/03/2025
The Transfer Pricing regulations in Costa Rica continue to evolve with the new informative declaration that will represent a major...
Draft resolution in public consultation on the presentation of information requested by the Tax Administration in control processes.
13/02/2025
The Ministry of Finance has put out for public consultation the draft general resolution entitled "Resolution for the presentation of...
The Corporate Income Tax and the Social Fiscal Contract in Costa Rica: A Critical Analysis
28/01/2025
As the expiration of the corporate income tax on January 31, 2025 approaches, a fundamental debate arises regarding...
The limitation to payments related to hybrid asymmetries in the income tax law.
29/10/2024
Law 9635 introduces the concept of hybrid asymmetries as a tax limitation, affecting the deductibility of expenses in transactions with...
The problem of the type of power to declare before the Transparency and Beneficial Ownership Registry and its relation to a democratic political model.
22/04/2024
The problem of the type of power of attorney to declare before the Transparency and Beneficial Ownership Registry and its relationship with...
Looking ahead to closing: Some recent criteria on deductible expenses
13/03/2024
Expenses that are not supported by a receipt are not deductible for tax purposes.
Costa Rica digital treasury and forum for large taxpayers
06/11/2023
"The stability of this country depends on all of us paying taxes and government accountability" Nogui...
The gray list
26/06/2023
The most important thing is to position the reforms as reforms to the income and capital gains tax and not to the...
Solidarity with respect to tax debts. Notes on the proposed reform
22/05/2023
The tax authorities can collect the debts of the company from a partner, but only up to the limit of its contributions.....
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