Costa Rica: Proposed amendments to procedures for international tax information exchange
Proposed amendments include enhancing frameworks for automatic exchange of tax information
The Ministry of Finance on December 5, 2024, published a draft executive decree updating the procedures for international tax information exchange.
Key aspects of the proposed amendments include:
- Enhancing frameworks for the automatic exchange of tax information
- Clarifying procedures for exchange requests
- Strengthening confidentiality provisions
For more information, contact a KPMG tax professional in Costa Rica:
Cristina Sansonetti Hautala | csansonetti@kpmg.com
Sergio García Mejía | sgarcia1@kpmg.com