Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Costa Rica

Recent developments relating to MAP in Costa Rica prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Costa Rica did not provide the relevant information.

Other developments relating to MAP

• Costa Rica did not provide the relevant information.

Latest Action 14 Peer Review report

• The stage 1 Simplified Peer Review report of Costa Rica is expected to be published early 2024.

Tax treaty network of Costa Rica

• four treaties, applicable to four jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Costa Rica's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
4	No information	No information

Source: OECD

Costa Rica's MAP programme

Organisation of competent authority function

• two persons working on MAP cases (among which one person works on other tasks as well)

• contact persons for MAP requests:

  • Mr. Mario Ramos-Martínez, Director of the Tax Administration. San José-Costa Rica. Central and 1° Avenue 5° Streets. La Llacuna Building, 14th floor. Telephone: [phone] Email: [e-mail] Please also, mark in copy: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Resolution N° DGT-R-12-201, art. 99 of the General Tax Code, December 2017	http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=84749&nValor3=109464&strTipM=TC%20 (Section XX to be referred to for form and content of a MAP request, including information requirements)
MAP profile	23 December 2022	https://www.oecd.org/tax/dispute/costa-rica-dispute-resolution-profile.pdf

Overview of Costa Rica's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-costa-rica.pdf for details with respect to Costa Rica's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Costa Rica in 2022.

Figure 2. Evolution of Costa Rica's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Costa Rica’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	4	0	4
Other cases	0	0	0	0
Total	0	4	0	4

Source: OECD

Table 4. Costa Rica’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD