Press Room

Costa Rica

ARIAS ADVISED OMERS IN THE SALE OF TWO AIRPORTS IN COSTA RICA

April, 2018

Arias Costa Rica advised the Ontario Municipal Employees Retirement (“OMERS”), in their sale of an equity participation in Airports Worldwide, including the sale of two of its most important airports, Aeropuerto Internacional Juan Santamaría and Aeropuerto Internacional Daniel Oduber. Airports World...

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CR: Electronic Invoice for all Taxpayers

April, 2018

The Tax Administration issues ruling with the dates for implementing the use of Electronic Invoice for all TaxpayersThe Tax Administration published on the official newspaper, ruling No. DGT-R-012-2018, back in March. In this ruling the Tax Authority sets the specific dates in which the us...

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CR: New tax regulation - Country by country report

March, 2018

Costa Rica is in the process of becoming part of the Organization for Economic Co-operation and Development (OECD); one of the most important aspects of the process is adapting local regulations to comply with the OECD commitments.Recently, the Ministry of Finance published resolution DGT-R-001-2018...

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CR: Corporate Tax Payment

January, 2018

The annual Corporate Tax for 2018 fiscal year must be paid during this month of January, and should be done on January 31st at the latest.The Corporate Tax must be paid by any company, branch of a foreign company or its representative, as well as any individual limited liability company, currently r...

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