Costa Rica has four tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Spain, complies with the minimum standard.
Costa Rica signed the MLI in 2017 and deposited its instrument of ratification on 22 September 2020.1 The MLI entered into force for Costa Rica on 1 January 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Costa Rica has not listed its agreement with Germany under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in that agreement.
Costa Rica is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2