The Ministry of Public Finance published the Governmental Agreement number 82-2017, which states that the President of the Republic of Guatemala has granted to taxpayers and to responsible people...

On March 16th, 2017, Congress gave the final approval to Bill 19.818: "Legal Entities Law".

Inactive entities must get registered before the Tax Registry of the Tax Administration.

Yesterday, by means of a voting of 40 versus 10 in the first debate, a law was approved which contains a tax for commercial corporations and companies registered in the country.

All of us living in Costa Rica have been following the latest news on the imminent approval in Congress of a new tax bill introduced by the Chinchilla administration which contains substantial amendments to our current tax legislation.

Costa Rica is currently considering reform to its income tax and Value Added Tax (VAT) legislation which could see VAT rise to 15%.

Earlier this month, the Costa Rican General Direction of Taxation (DGT or Dirección General de Tributación, in Spanish) released draft rules for annual transfer pricing for public consultation.

We would like to remind you about the obligation to implement electronic invoicing as the only mechanism accepted by the Tax Administration for the control of taxable income and deductible expenses.

As of July 2022, Costa Rica officially opened the application process for the country's new remote worker visa under the immigration category "Stay (Estancia) for Remote Workers and Service Providers."

The Latin American country is encouraging investment with its free trade zone setup, offering tax and operational advantages for companies looking to do business in the jurisdiction, under the rules of the regime.

This decision is a very wise one, and it is what we highly recommend to our clients as the first choice to be followed.

The Corporation Tax was in effect in Costa Rica from 2012 to 2015, when it was found to be unconstitutional. Recently, after clearing the constitutional court, this tax came into effect again through Law #9428.

The tax laws in Costa Rica are changing and it is important to know and understand the new obligations so your business remains compliant when operating in the country.

Se você está pensando em começar um negócio na Costa Rica, aqui está tudo que você precisa saber nos primeiros 90 dias.

Costa Rica's free trade agreements are the most advanced in Central America.

En días recientes, los medios de comunicación han dado a conocer las generalidades de la nueva Ley de Impuesto a las Personas Jurídicas.

Si piensa hacer negocios en Costa Rica, aquí podrá leer todo lo que necesita saber para superar los primeros 90 días.

Hecho generador. Estar inscritas en el Registro Nacional el 1° de enero de cada año.

When investing in Costa Rica, as in other countries around the world, investors frequently find themselves facing the dilemma about which is the best option available when purchasing any type of real estate, whether to do so as a natural person, that is, in their own name, or whether to form a company, which constitutes a legal entity and all the implications that comes along with it.

Costa Rica is a great country to invest in and/or to move your company. It has a booming tourism industry and is breaking records year on year with its astonishing performance in the clean energy sector.