Costa Rica country by country reporting resolution - KPMG Global
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Costa Rica: Country-by-country reporting, draft resolution released

Costa Rica draft resolution for CbC reports

Costa Rica’s tax administration released a draft version of a resolution that would require multinational enterprises (MNEs) to file a country-by-country (CbC) report in accordance with the recommendations of the OECD’s base erosion and profit shifting (BEPS) Action 13.


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According to the draft resolution, MNEs with an annual consolidated group revenue that is equal to or exceeds €750 million (or its equivalent in local currency) for the reporting fiscal (tax) year, must file a CbC report. The information to be included will need to be an overview of allocation of income, taxes and business activities by jurisdiction, and a list of constituent entities of the MNE group, among other details.

The CbC report will be submitted as an XML file, to an email address to be enabled by the tax administration, at least one month before the CbC report filing deadline.

Once the draft version of the resolution is published in the official gazette, comments can be submitted.


Read a November 2017 report (Spanish and English) [PDF 138 KB] prepared by the KPMG member firm in Costa Rica

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