The Importance of the Compliance Program

In Central America, Panama, and the Dominican Republic, current anti-money laundering laws and related offenses establish measures that, depending on the level of risk, must be implemented by natural or…

COSTA RICA – Corporate Tax on Legal Entities

Legal entities in Costa Rica, starting January 1, must pay the corporate tax imposed by the Ministry of Finance. This payment has a deadline until January 31 of each year…

COSTA RICA – Bereavement Leave for Employees

The Official Gazette of Costa Rica has published Law 10589, titled the "Law to Create Paid Bereavement Leave for Workers to Protect the Right to Mourn", which introduces subsection (l)…