Global Tax Alert (News from Americas Tax Center) | 3 February 2014

Costa Rica approves Tax Information Exchange Agreements with Nordic countries

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On 29 January 2014, through a publication in the Official Gazette, bilateral Tax Information Exchange Agreements (TIEAs) with Denmark, Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden entered into force for Costa Rica.1

These TIEAs were signed in France in June 2011 and set out the means by which Costa Rica will cooperate and exchange information with the other parties, in connection with the administration and enforcement of their respective taxes. They do not provide for automatic exchanges of information.

Currently, Costa Rica has TIEAs in force with Argentina, Australia, Canada, France, Mexico and Netherlands.


1. The TIEAs were approved by the Costa Rican Congress during the month of December 2013.

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica
  • Rafael Sayagues
    +506 2208 9880
  • Alexandre Barbellion
    +506 2208 9800

EYG no. CM4152