Costa Rica: Updated CRS procedures

Reinforces which financial entities are required to exchange information and provides guidelines for the submission of information

May 13, 2024

The reform to the Code on Norms and Tax Procedures was published in the office gazette on 7 May 2024, which includes updated procedures for financial entities to exchange financial information under the common reporting standard (CRS).

The reform reinforces which financial entities are required to exchange information and provides guidelines for the submission of information.

Read a May 2024 report (Spanish and English) prepared by the KPMG member firm in Costa Rica

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