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Costa Rica TP Profile.pdf

transfer-pricing-country-profile-costa-rica.pdf
Preview of Costa Rica TP Profile
🔗 Source: oecd.org
📊 Size: 828 KB
👤 Author: OECD
⬇️ Downloads: 684

Summary

Costa Rica's domestic legislation references the Arm's Length Principle in its Income Tax Law, Article 81 bis. The OECD Transfer Pricing Guidelines are used as guidance, but not directly referenced in the law. Related parties are defined in the Regulation to Income Tax Law, Article 68, and include entities with direct or indirect participation in management, control, or capital. Transfer pricing methods allowed include CUP, Resale Price, Cost Plus, TNMM, Profit Split, and Commodities Method. The most appropriate method is used, and comparability analysis is guided by the TPG. An arm's length range and statistical measures can be used to determine arm's length remuneration.

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Description

Costa Rica's domestic legislation references the Arm's Length Principle in its Income Tax Law, Article 81 bis.

Technical Information

  • File Format: PDF
  • File Size: 828 KB
  • Pages: 10
  • Language: EN
  • Author: OECD
  • Total Downloads: 684
  • Last Updated: 2 weeks ago

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