martes, 11 de julio de 2017

Costa Rica: Resolution on Master File and Local File entered into force

On April 21, 2017, the guidelines for Local File and Master File in Costa Rica, referred to as “Transfer Pricing Documentation Guidelines,” entered into force under resolution N ° DGT-R-16-2017 in the official newspaper ‘La Gaceta’.  The Resolution is effective as of its publication date.

Source & more info: PwC

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