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Costa Rica: Offshore Legal and Tax Regimes

Exchange Control

Although there are no exchange controls as such in Costa Rica, currency received by resident corporations or individuals has to be sold through a Costa Rican bank; and capital imported for investment purposes needs to be 'registered' in order to ensure eventual problem-free repatriation.

Enterprises taking advantage of one or other of the investment incentive regimes described above are free of these restrictions to a greater or lesser extent.



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