24 January 2020

Costa Rica – Mexico double tax treaty now applies

The Double Tax Treaty between Mexico and Costa Rica (the Treaty), which entered into force in 2019, applies to withholding taxes as of January 1, 2020. For other taxes, the Treaty applies to tax periods that begin on or after January 1, 2020.  For more information on the Treaty, see Tax Alert 2019-0879.

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Contact Information
For additional information concerning this Alert, please contact:
 
Ernst & Young, S.A., San José, Costa Rica
   • Rafael Sayagués (rafael.sayagues@ey.com)
   • Juan Carlos Chavarría (juan-carlos.chavarría@cr.ey.com)
   • Antonio Ruiz (antonio.ruiz@cr.ey.com)
   • Guillermo Leandro (guillermo.leandro@cr.ey.com)
   • Paola Castro (paola.castro@cr.ey.com)
   • Randall Oquendo (randall.oquendo@cr.ey.com)
Latin American Business Center, New York
   • Ana Mingramm (ana.mingramm@ey.com)
   • Pablo Wejcman (pablo.wejcman@ey.com)
   • Enrique Perez Grovas (enrique.perezgrovas@ey.com)

Document ID: 2020-0179