21 July 2016 Costa Rica approves Tax Information Exchange Agreement with Ecuador On July 18, 2016, Costa Rica published in the Official Gazette Law No. 9360, "Approval of the Agreement between the Republic of Costa Rica and the Republic of Ecuador for the Exchange of Information in Tax Matters" (the Agreement). The Agreement provides the means by which Costa Rica's and Ecuador's Tax Authorities will cooperate and exchange information with each other, but does not provide for automatic exchange of information. In Ecuador, the Agreement was approved by Decree No. 1048, which was published in Ecuador's Official Gazette No. 788 on July 1, 2016. The Agreement will enter into force once both countries have exchanged their respective ratification instruments.
Document ID: 2016-1260 | |||||||||||||||||||