Emerging Markets Rates and Currencies Handbook

84 Citi | Emerging Markets Currencies Handbook 2021 Costa Rica Item Inter-Co Debt Offshore Bank Loans Offshore Local Borrowing Derivatives Equity W/H Tax 15% WHT 15% WHT No WHT 15% WHT Global depository notes: No WHT, but different tax of 8% 15% WHT on dividends for countries without tax treaty 5% WHT if shares on which dividends paid were purchased through local stock exchange Deductibility of interests Generally deductible N/A Deductibility of FX losses Generally deductible N/A Other taxes, duties Stamp tax 0.5% 30% on capital gain only if the activity that generates the income is “habitual” (main source of income) for the taxpayer Comments N/A N/A N/A N/A N/A Note: Citigroup Inc. and any of its affiliates do not provide accounting, tax, or legal advice. Please seek advice from a relevant licensed advisor. Source: Relevant legislation, publicly available sources. Subsidiary Funding — Tax Consideration Tax Summary — Costa Rica

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