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October 21, 2019 Costa Rica’s tax authorities publish list of non-cooperative jurisdictions for which certain deductions may be limited Costa Rica’s tax authorities published in the Official Gazette on 25 September 2019, the list of non-cooperative jurisdictions with respect to the provisions of Section 9.k of the Income Tax Law. According to Section 9.k, expenses related to operations, transactions or entities domiciled in those jurisdictions are not deductible, unless the taxpayer can prove to the tax authorities that the transaction or operation from which the expense originated was effectively carried out. The list includes the following jurisdictions:
The tax authorities update the list annually. For additional information with respect to this Alert, please contact the following: Ernst & Young, S.A., San José, Costa Rica
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
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