August 21, 2012
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.