miércoles, 28 de diciembre de 2016

Costa Rica: Resolution on transfer pricing informative return entered into force

On September 13, 2016, the guideline that regulates the transfer pricing return in Costa Rica entered in force under resolution N ° DGT-R-44-2016 in the official newspaper La Gaceta. With the publication of  this resolution, technical and practical documentation requirements will be stricter, and taxpayers will need to take additional care in terms of transfer pricing compliance.
Source & more info: PwC

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