Costa Rica is considered a cooperating country by the European Union and is working to meet the last pending requirement to get off the "gray list". The country expects a review by the OECD in the first four months of 2025, with results expected in the second half of the year. The approval of Law 10.488 in 2024 has improved the automatic tax information exchange system, and Costa Rica continues to work closely with the OECD to complete the commitments.
Costa Rica and EU: Progress in Fiscal Cooperation
Current Status
- Cooperating country EU
- Last pending requirement
- Law 10.488 implemented
Next Steps
- OECD 2025 Review
- First four-month period: evaluation
- Second semester: results