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About KPMG

KPMG provides Audit, Tax, and Advisory services. KPMG LLP is the Canadian member firm of KPMG International.

KPMG and Free The Children

Working in partnership with Free The Children, KPMG is helping our people make a meaningful contribution to development by putting our skills to work - internationally, in our communities, and with our families.
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Tax Facts

This annual tax guide will give you quick answers to many practical questions that come up when doing tax and financial planning.

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Fit Magazine

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Partners

Costa Rica TIEA Now in Force - by Maryse Mayer

Global Tax Adviser

August 21, 2012

Maryse Mayer
Montreal, International Corporate Tax

The Department of Finance has announced that its Tax Information Exchange Agreement (TIEA) with Costa Rica came into force on August 14, 2012. Under Article 12 of the TIEA, the TIEA will generally apply to taxes that arise, or taxation years that begin, on or after the date that the TIEA comes into force. The TIEA was signed on August 11, 2011.

For more information, contact your KPMG adviser.

KPMG Publications

Canadian multinational companies may be interested in these recent publications:

TaxNewsFlash
Global Tax Adviser
Canadian Tax Adviser
Transfer Pricing Highlights
Trade Matters
These publications, among many others, are available at www.kpmg.ca.

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