EY Central America

Costa Rica passed a series of legislative tax reforms in December 2018 that will have a profound impact on how businesses operate in the country. The law will take effect on July 1 2019.

Panama, Costa Rica, Nicaragua, El Salvador, Honduras, Guatemala and the Dominican Republic have had uneven responses to the BEPS project. Isabel Chiri, Rafael Sayagues and Alexandre Barbellion of EY explain the current situation and why the BEPS project could lead to undesirable outcomes for the region.