* The European Council (EC) has officially removed Costa Rica from its list of non-cooperative tax jurisdictions. The European Union (EU) compiles this list of countries and territories it views as uncooperative in terms of tax transparency and fair tax practices to incentivise the adoption of international tax standards. Costa Rica’s removal from this list, which includes Panama, in Central America, comes as a result of the country’s efforts to amend its foreign-source income exemption regime. Following Costa Rica’s removal from the blacklist, it has been placed on the EU’s list of “countries which cooperate with the EU and have pending commitments”.
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