The tax authority in Costa Rica issued guidance concerning transfer pricing rules and specifically defining related parties and setting forth rules for residents of low-tax jurisdictions as well as transfer pricing return requirements for certain entities.
Resolution N° 41818-H (Spanish), as published on the official gazette in late June 2019, is effective 1 July 2019 and addresses:
The regulation does not establish a deadline regarding the filing of the transfer pricing return.
Read a July 2019 report (Spanish and English) [PDF 123 KB] prepared by the KPMG member firm in Costa Rica
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