The Global Forum rated Costa Rica overall Largely Compliant with the international standard on transparency and exchange of information (EOI) on requests handled over the period from 1 April 2015 to 31 March 2018. Since its 2015 report, Costa Rica has addressed several deficiencies, in particular, by enhancing the maintenance of ownership and accounting information and strengthening a strike-off process for inactive entities. Costa Rica enacted a new centralised register for collecting identity and beneficial ownership information for all legal entities and arrangements, but it may not fully be in line with the standard. Some more progress is expected, and Costa Rica should put supervision programmes in place to monitor compliance with beneficial ownership and accounting information requirements. During the review period, Costa Rica received 52 requests from approximately 10 treaty partners and sent 9 requests. Peers have been mostly positive but Costa Rica should ensure that sufficient resources are allocated to its Competent Authority to respond to EOI requests in a timely manner.