Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/07/2019

Costa Rica

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl.

ANNEX A – Existing taxes to which the Convention shall apply:

Article 2, paragraph 1.a.i:
Income Tax (Impuesto sobre la renta).

Article 2, paragraph 1.b.ii:
Contributions made to the Costa Rican Social Security (Contribuciones a la caja Costarricense del Seguro Social).

Article 2, paragraph 1.b.iii. B:
Real estate tax (Impuesto a la propriedad de bienes inmuebles).

Article 2, paragraph 1.b.iii. C:
Value Added Tax (Impuesto general sobre las ventas).

Article 2, paragraph 1.b.iii. E:
Vehicles, ships and aircrafts tax (Impuesto a la propriedad de vehίculos, embarcaciones y aeronaves).
Period covered: 01/08/2013 -
Articles concerned : 2

Declarations transmitted by the Permanent Delegation of Costa Rica to the OECD to the Secretariat General of the OECD on 9 November 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 09/11/2018 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.