Costa Rica
A. Progress in the implementation of the minimum standard
Costa Rica has three tax agreements in force, as reported in its response to the Peer Review questionnaire.
Costa Rica signed the MLI in 2017, listing three tax agreements.
Costa Rica is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Costa Rica indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreement with Germany.
B. Implementation issues
No jurisdiction has raised any concerns about their agreements with Costa Rica.
Note
← 1. For its agreements listed under the MLI, Costa Rica is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).