On February 6, 2020, the Costa Rican Government gazetted Resolution No. DGT-R-2-2020, which sets out a list of 14 jurisdictions that the country’s tax administration considers non-cooperative for the purposes of Costa Rican tax law.
The list features the following jurisdictions: Bosnia and Herzegovina, Cuba, Iraq, Kyrgyzstan, Maldives, Montenegro, Norfolk Island, North Korea, North Macedonia, Oman, Palestine, Timor-Leste, Uzbekistan, and Wallis and Futuna.
The tax authority will not allow any expense incurred in these jurisdictions as a deduction for the purposes of Costa Rican tax law.
See Resolution No. DGT-R-2-2020