• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 9/16/2013

Costa Rica - Transfer pricing rules effective September 2013 

September 16: An executive decree, signed by the president, was published in the official gazette (La Gaceta) on 13 September 2013—thus, transfer pricing rules are effective in Costa Rica as of 13 September 2013.

The executive decree to implement transfer pricing rules in Costa Rica was signed in July 2013.

Costa Rica’s transfer pricing rules concern transactions between related parties, a comparability analysis component, and transfer pricing methods as established by the Organisation for Economic Co-operation and Development (OECD).

Read a September 2013 report (English and Spanish) [PDF 24 KB] prepared by the KPMG member firm in Costa Rica: Tax & Legal news flash (September 2013)

For more information, contact a KPMG tax professional in Costa Rica:

Sergio Garcia


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