By MAF. Gabriela Páez Tax Manager – EAS LATAM The World Cup is over. For several weeks, matches brought offices, family gatherings, and WhatsApp groups to a standstill. As always, football allowed millions of people to share joys, disappointments, and conversations that went far beyond what was happening on the pitch. But beyond the spectacle, there is a question that is rarely asked: what fiscal sacrifice do countries make in order to organize a tournament of this magnitude?

By: Kimberly Esquivel, Esq. Labor Management Manager – EAS LATAM Many companies use contractors, consultants, external technicians, or specialized suppliers to meet specific needs. That's perfectly acceptable. The problem arises when the relationship is documented as independent, but in reality operates as an employment relationship. The Labor Code is based on a simple idea: an employment contract exists when a person agrees to provide services to another, under permanent sup

By MAF. Gabriela Páez Tax Manager – EAS LATAM The new regulations from the Costa Rican Tourism Institute (ICT) do not introduce a new tax rate on international airline tickets. The key change lies in how the ticket value is defined: what items are included in the taxable base and how the declared information is audited. In an environment where tickets are primarily purchased through digital platforms, online agencies, and global reservation systems, the ICT is adjusting its r