Taxes

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Sound tax strategies for a dynamic and highly regulated environment.

In Costa Rica, tax matters are constantly evolving, with frequent reforms, increasingly stringent regulations and intensified scrutiny by the Tax Authority. Against this backdrop, specialist advice is essential to ensure legal certainty, prevent contingencies and optimise companies’ tax liability.

Our team advises local and multinational companies on tax planning, tax litigation, compliance, and administrative and judicial defence before the Directorate-General for Taxation and other relevant authorities.

We also assist our clients with international taxation, transfer pricing, indirect taxes (VAT) and special regimes such as free trade zones.

We work in close collaboration with our corporate, M&A, competition, finance, dispute resolution and new technologies teams, enabling us to offer holistic solutions tailored to the Costa Rican context, whilst maintaining a regional and global perspective.

In a country where tax issues are often at the heart of business and political debate, our objective is clear: to anticipate risks, structure transactions efficiently and enable our clients to focus on growing their businesses.

"As an American doing business in Costa Rica, Mariela Hernández has really helped me to navigate many of the country’s unique tax laws and structures."

Legal 500

"Personalised service, experience and expertise."

Legal 500

"Mariela Hernández is a lawyer with extensive experience in tax matters, offering very precise comments and suggestions."

Chambers & Partners

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