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International Tax in San José focuses on the tax implications for multinational corporations and individuals engaged in cross-border activities involving Costa Rica. This includes advising on inbound and outbound investments, permanent establishment issues, and the application of tax treaties.
Costa Rica's tax system, overseen primarily by the Dirección General de Tributación (DGT), is territorial, meaning only income derived from sources within Costa Rica is generally taxable. However, the country has adopted OECD BEPS initiatives, strengthened transfer pricing regulations, and implemented FATCA and CRS reporting, increasing complexity for MNEs. The corporate income tax rate is generally 30%, with specific rates for smaller enterprises, and a 15% withholding tax on certain payments abroad.