OECD Tax Policy Reviews: Costa Rica 2017
The OECD recently published a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations.
The OECD Tax Policy Review publications aim to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems from a tax policy perspective as well as concrete recommendations for tax policy reform. The assessment of Costa Rica’s current tax system is the first of such publications by the OECD.