U.S.-Costa Rica Tax Information Exchange Agreement (TIEA) Enters into Force

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Wednesday, January 30, 1991
Author: 
Bruce Zagaris
Volume: 
7
Issue: 
2
48-49
Abstract: 
On February IS, the U.S. Department of Treasury announced that the U.S. and Costa Rica have exchanged diplomatic notes that activate an agreement to exchange tax information. The TIEA satisfies the criteria established by the Caribbean Basin Economic Recovery Act of 1983. Interestingly, it was signed way back in March 15, 1989 in San Jose and is effective Feb. 12, 1991. Costa Rica now becomes the eighth CBI TIEA that is now in effect.