Costa Rica

Costa Rica has exchange of information relationships with 25 jurisdictions through 3 DTCs and 23 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Sweden TIEA  29 Jun 2011  2011-06-29 8 Jul 2015  2015-07-08 Yes Yes
Honduras TIEA  26 Apr 2006  2006-04-26 11 Feb 2011  2011-02-11 Unreviewed Yes
France TIEA  16 Dec 2010  2010-12-16 14 Dec 2011  2011-12-14 Yes Yes
Norway TIEA  29 Jun 2011  2011-06-29 1 Jan 2015  2015-01-01 Yes Yes
South Africa TIEA  27 Oct 2012  2012-10-27 not yet in force  1900-01-01 Yes Yes
Nicaragua TIEA  25 Apr 2006  2006-04-25 9 Jul 2011  2011-07-09 Unreviewed Yes
Mexico TIEA  25 Apr 2011  2011-04-25 26 Jun 2012  2012-06-26 Yes Yes
Germany DTC  13 Feb 2014  2014-02-13 10 Aug 2016  2016-08-10 Yes Yes
United States TIEA  15 Mar 1989  1989-03-15 12 Feb 1991  1991-02-12 Yes No
Argentina TIEA  23 Nov 2009  2009-11-23 12 Jul 2012  2012-07-12 Yes Yes
Faroe Islands TIEA  29 Jun 2011  2011-06-29 not yet in force  1900-01-01 Unreviewed Yes
Guernsey TIEA  5 Mar 2014  2014-03-05 not yet in force  1900-01-01 Yes Yes
Sint Maarten TIEA  27 Oct 2012  2012-10-27 not yet in force  1900-01-01 Yes Yes
El Salvador TIEA  25 Apr 2006  2006-04-25 30 Aug 2012  2012-08-30 Yes Yes
Denmark TIEA  29 Jun 2011  2011-06-29 not yet in force  1900-01-01 Yes Yes
Australia TIEA  1 Jul 2011  2011-07-01 13 Dec 2012  2012-12-13 Yes Yes
Greenland TIEA  29 Jun 2011  2011-06-29 not yet in force  1900-01-01 Unreviewed Yes
Finland TIEA  29 Jun 2011  2011-06-29 1 Jan 2015  2015-01-01 Yes Yes
Ecuador TIEA  4 Jun 2013  2013-06-04 not yet in force  1900-01-01 Yes Yes
Mexico DTC  12 Apr 2014  2014-04-12 not yet in force  1900-01-01 Yes Yes
Spain DTC  4 May 2004  2004-05-04 15 Dec 2010  2010-12-15 Yes No
Canada TIEA  11 Aug 2011  2011-08-11 14 Aug 2012  2012-08-14 Yes Yes
Iceland TIEA  29 Jun 2011  2011-06-29 not yet in force  1900-01-01 Yes Yes
Netherlands TIEA  29 Mar 2011  2011-03-29 1 Jul 2012  2012-07-01 Yes Yes
Korea, Republic of TIEA  12 Oct 2016  2016-10-12 not yet in force  1900-01-01 Unreviewed Yes
Guatemala TIEA  25 Apr 2006  2006-04-25 11 Feb 2011  2011-02-11 No No