Over the past few weeks, the possibility of implementing a global income tax system in Costa Rica has resurfaced in public discussion. The proposal has been mentioned by Executive Branch authorities as one of the alternatives to strengthen tax collection and ensure...
The recent entry into force of Law No. 10,889, which amends the Law on the Promotion of Competition and Effective Consumer Protection, constitutes one of the most significant developments in the regulation of financial services in Costa Rica in recent years. A...
Hiring irregular migrant workers in Costa Rica may seem like a quick operational fix, but in reality it can lead to sanctions, labor claims, operational disruption, and reputational damage. What employers should consider before hiring foreign personnel In recent...
In the commercial sphere, the notary is often perceived as a mere certifier of signatures or a drafter of pre-established deed templates. However, the notary’s role in the pre-cartular stage of notarial practice is far more technical and rigorous. A notary is, above...
Seasonal Contracts and Annual Settlements in Costa Rica: A Useful Tool That Few Companies Apply Correctly In Costa Rica and much of Latin America, many industries rely on predictable cycles of activity: retail intensifies at the end of the year, tourism fluctuates...
