International trade, which is the engine of countries’ economy, was affected in Costa Rica, after the entry into force of the Tax Reform Law and the introduction of a new Value-Added Tax (VAT) Some consider that the limited analysis of the legal regime applicable to importation and exportation services results in negative consequences to the international trade of this Central American country, especially for the port services related to import.
If you need more information about this topic, we invite you to take a look at the original article (in Spanish) by Cristina Sansonetti Hautala, who has a vast experience as a fiscal consultant. Click here to access the full article.
