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The fiscal evolution in the regulation of digital platforms such as Airbnb in Costa Rica. An origin without a regulatory framework.
By Gabriela Paez Airbnb was born in 2007, in the context of the financial and real estate crisis that was affecting the United States....
EAS LATAM
Jan 28, 20254 min read


Tax Evasion and Avoidance: Challenges for Tax Collection and Tax Equity
By Jason Brenes. In Costa Rica, as in many countries, tax evasion and avoidance are problems that have affected tax collection, limiting...
EAS LATAM
Jan 28, 20252 min read


When is a board of directors fee accepted as a deductible expense?
By Gabriela Páez In Costa Rica, board of directors' fees are an issue that combines strategic, legal and fiscal elements. These...
EAS LATAM
Dec 19, 20243 min read
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