{"id":1058,"date":"2024-10-14T13:57:00","date_gmt":"2024-10-14T13:57:00","guid":{"rendered":"https:\/\/ics.cr\/?p=1058"},"modified":"2025-01-23T02:01:16","modified_gmt":"2025-01-23T02:01:16","slug":"costa-rica-is-a-cooperating-country-with-the-european-union-and-is-working-to-address-outstanding-commitments","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/costa-rica-es-un-pais-cooperante-con-la-union-europea-y-trabaja-en-la-atencion-de-compromiso-pendiente\/","title":{"rendered":"Costa Rica is a cooperating country with the European Union and is working on outstanding commitments."},"content":{"rendered":"<p><em>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.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Costa Rica and EU: Progress in Fiscal Cooperation<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Current Status<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cooperating country EU<\/li>\n\n\n\n<li>Last pending requirement<\/li>\n\n\n\n<li>Law 10.488 implemented<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Next Steps<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>OECD 2025 Review<\/li>\n\n\n\n<li>First four-month period: evaluation<\/li>\n\n\n\n<li>Second semester: results<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/information-theft-and-beneficiary-registry\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Information theft and beneficiary registration<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/central-government-records-primary-surplus-in-first-four-months-of-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central government records primary surplus in the first four months of 2024<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/general-resolution-on-the-formal-duty-of-taxpayers-exempt-from-declaring-vat-is-published-for-public-consultation\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">General Resolution on the formal duty of taxpayers exempt from declaring VAT is published for public consultation.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">ICS Consultores - Tax Lawyers and Tax Advisory Services<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/in-view-of-the-closing\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Looking ahead to closing: Some recent criteria on deductible expenses<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/procomer-and-chamber-of-commerce-support-msmes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">PROCOMER and Chamber of Commerce support MSMEs<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-ministry-of-finances-electronic-voucher-platform-will-be-undergoing-preventive-maintenance-this-weekend\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The Ministry of Finance's electronic voucher platform will be undergoing preventive maintenance this weekend.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/taxation-extends-deadline-to-implement-changes-in-electronic-vouchers\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Taxation extends deadline to implement changes in electronic vouchers<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Country maintains cooperative status with the EU and expects OECD review in 2025. Law 10.488 strengthens the automatic exchange of tax information system.<\/p>","protected":false},"author":2,"featured_media":756,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1058"}],"version-history":[{"count":4,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1058\/revisions"}],"predecessor-version":[{"id":1063,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1058\/revisions\/1063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/756"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}