Costa Rica - New Transfer Pricing Rules
- Costa Rica
- S. Castro
- International Transfer Pricing Journal, 2014 (Volume 21), No 1
- 9 January 2014
Despite the fact that since 2003 the Costa Rican tax administration has been able to adjust transactions carried out between related parties if they were not in accordance with the arm’s length principle, only with the publication of Decree 37898-H in September 2013 have general transfer pricing rules finally been established.