OrbitaxTax Treaty between Costa Rica and Mexico has Entered into Force
|Treaty Development|Costa Rica-Mexico
The income tax treaty between Costa Rica and Mexico entered into force on 21 April 2019. The Treaty, signed 12 April 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Costa Rican income tax and Mexican federal income tax.
Limited Force of Attraction Provision
Article 7 (Business Profits) includes a limited force of attraction provision whereby taxin…
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