Costa Rica: Tax Regulations Under ConsultationTransfer pricing and double taxation are two of the topics covered in three bills to reform regulations which the Ministry of Finance has put to public consultation.Thursday, July 14, 2016
One of the proposals is the bill on "Informational declaration of transfer pricing". Crhoy.com explains that "...This empowers the tax authorities to check that transactions between related parties are valued at prices similar to those that would be agreed between independent parties in comparable transactions. " Source: Crhoy.com Costa Rica: Changes in Income TaxMarch 2015 The reform under public consultation includes tax on remittances sent abroad, on the payment or crediting of interest, commissions and other financial expenses by natural or legal persons domiciled in Costa Rica. Guatemala Tax Calendar October 2013October 2013 A Memorandum has been issued by Tezó y Asociados on the Transfer Pricing Study and obligations for the payment schedule corresponding to September 2013. Costa Rica: Preparing for Transfer Pricing RulesJune 2013 The General Directorate of Taxation is preparing regulations to govern the sales prices of goods and services between companies considered as related to each other. Tax Changes in Costa RicaMarch 2012 Already approved in the first instance, the draft Law on the Solidarity Tax involves substantial changes which will in general raise taxes on productive and commercial activities.
×
|
![]()
|