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Tax


  • 27-April-2022

    English

    Revenue Statistics in Latin America and the Caribbean 2022

    This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

  • 30-July-2019

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Costa Rica.

  • 4-June-2018

    Spanish

    Respaldo del Secretario General de la OCDE a las medidas fiscales anunciadas por Costa Rica

    “En los últimos años la OCDE ha alertado repetidamente a Costa Rica acerca del débil estado de sus finanzas públicas. Ello quedó reflejado en los Estudios Económicos de la OCDE de Costa Rica de 2016 y 2018. Costa Rica ha tenido déficits fiscales durante casi una década, y el déficit público del año pasado fue el más grande en los últimos 30 años.

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  • 1-August-2017

    English

    Costa Rica: Tax reform is needed to ensure inclusive growth

    Costa Rica has made significant economic and social progress over the last decades. Real GDP per capita continues to increase at rates which outperform many other Latin American and OECD countries. But while living standards and well-being have increased, tax reforms are essential now to ensure the sustainable development of Costa Rica’s economy, according to a new OECD report.

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  • 1-August-2017

    English

    OECD Tax Policy Reviews: Costa Rica 2017

    This report is part of a new series of publications entitled OECD Tax Policy Reviews. These country reviewsare intended 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. By benchmarking countries’ tax systems and identifying tailored tax policy reform options, the ultimate objective of the reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax policy reforms. This first edition provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations. The report is divided into five chapters, starting with a general chapter providing an overview of key macroeconomic and tax revenue trends (Chapter 1), followed by an assessment of the main types of taxes of the Costa Rican tax system, including corporate income taxes (Chapter 2), personal income taxes and social security contributions (Chapter 3), the general sales tax (Chapter 4) and environmentally-related taxes (Chapter 5)
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  • 22-November-2016

    English

    Tax Inspectors Without Borders making significant progress

    Significant progress has been made by an international programme designed to enhance developing countries’ ability to bolster domestic revenue collection through strengthening of tax audit capacities.

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  • 23-November-2015

    English

    New regional network meeting on BEPS held in Costa Rica

    On 17-18 November 2015, a new regional meeting as well as a governmental workshop on BEPS was held for the Latin America and the Caribbean region to discuss the outcomes of the BEPS Project, and the ways that the countries can explore to be involved on an equal footing in the implementation and the monitoring phase of the measures adopted.

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  • 30-October-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Costa Rica 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Costa Rica. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 4-June-2015

    English

    Strengthening the international community’s fight against offshore tax evasion: Australia, Canada, Chile, Costa Rica, India, Indonesia and New Zealand join multilateral agreement to automatically exchange information

    In a boost for international efforts to strengthen co-operation against offshore tax evasion, seven new countries have joined the agreement to exchange information automatically under the OECD/G20 standard.

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  • 20-January-2014

    English

    Latin America: Tax revenues continue to rise, but are low and varied among countries, according to new OECD-ECLAC-CIAT report

    Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.

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