By Kimberly Esquivel, Esq. Work Area | EAS LATAM Group Retiring due to old age does not necessarily mean stopping work. In the private sector, a person can receive their pension from the Disability, Old Age, and Death Insurance scheme . and continue working for one or more employers. Retirement does indeed affect payroll, social security contributions, and tax treatment. Therefore, before modifying the employment relationship, it's advisable to review what changes and what r

By MAF. Gabriela Páez Tax Manager – EAS LATAM When a company decides to renew its fleet, sell used machinery, or trade in equipment as part of the payment for a new one, an important question arises before finalizing the transaction: Should it charge 13% VAT on that sale? The answer requires reviewing the nature of the asset, its registration status, and the seller's business activities. Having a depreciated asset or selling it only once does not replace that analysis. If it'

By: Rebeca Sequeira Financial Analyst | EAS LATAM Circular 33-2023 of the Costa Rican Association of Public Accountants establishes the schedule for the application of IFRS S1 and S2. For the entities covered, the first mandatory report will be submitted in 2028, with information from the period ending December 31, 2027. These standards, issued by the ISSB of the IFRS Foundation, explain how sustainability risks and opportunities can affect cash flows, access to finance, and