1 post tagged “business activities”

Costa Rica does not tax income derived from a foreign source.All of the following are subject to income taxation:Legal entities, the facto corporation, professional companies, and state enterprises which operate in the country;Branch offices, subsidiaries, or agencies of any non-resident which operates in the country;Trusts.

http://harringtonlawassociates.com/blogging/2008/12/taxation-in-costa-rica/