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06 February 2020

Costa Rica’s tax authorities publish updated list of non-cooperative jurisdictions

Expenses related to operations, transactions or entities domiciled in those jurisdictions are generally not deductible. Taxpayers that carry out operations and transactions in those jurisdictions must record them appropriately to determine the deductibility of related expenses.

On 6 February 2019, Costa Rica’s tax authorities published in the Official Gazette an updated list of non-cooperative jurisdictions. The tax authorities removed the following jurisdictions from the list: US Virgin Islands, Guadeloupe, Martinique, Reunion, French Polynesia, Saint Pierre and Miquelon, and Eritrea.

Therefore, the list includes the following jurisdictions:

  • Bosnia and Herzegovina
  • Maldives
  • North Korea
  • Montenegro
  • Cuba
  • Oman
  • Iraq
  • Palestine
  • Norfolk Island
  • Timor-Leste
  • Kyrgyztan
  • Uzbekistan
  • North Macedonia
  • Wallis and Futuna

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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