Tax Law

We provide sound and up to date  tax advice to foreign investors doing business in Costa Rica and to Costa Rican entrepreneurs investing abroad. Our areas of expertise include:

 

• Value-added tax advice (VAT)

• Income and capital gains taxation

• Tax planning

• Risk and tax contingency analysis

• Judicial and administrative litigation and representation in tax matters

• International Tax Law including transfer pricing, permanent establishment, controlled foreign corporation rules, rules for the limitation on interest payments and passive income withholding taxes

• Double tax treaties and exchange of information agreements

• New trends in the international taxation including US tax reform and European directives and newly enacted taxes

• Advice on the implementation of OECD standards and guidelines

 

We help our clients comply with national and international taxation standards and legislation to avoid tax contingencies in the future while creating value in the present. We take into account your business strategy to provide you with the most efficient and lawful way to structure your investment.

 

Our team has a comprehensive understanding of foreign jurisdiction tax law, specially the US 2017 tax reform (Tax and Jobs Act) and their implications for US citizens and companies investing abroad, as well as the OECD BEPS and Post-BEPS standards and guidelines.

 

We closely follow and participate in the current debate of a new international tax order led by the OECD and other multilateral organizations that is promoting new source taxation and profit allocation rules and income inclusion rules for both developed and developing countries. This will guarantee our clients that our advise will include the consideration of new paradigms that could impact their business decisions in the near future.