OECD Outlines Costa Rica Membership Process

On Jul 15, 2015, the OECD outlined on its Web site the process that Costa Rica must follow to become an OECD member. The OECD Council opened discussions with Costa Rica on becoming an OECD member on Apr 9, 2015. To date, Costa Rica is the fourth Latin American country to pursue OECD membership, foll...

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Bibliographic Details
Published in:Journal of International Taxation 2015-10, Vol.26 (10), p.8
Main Authors: Mingramm, Ana, Grovas, Enrique Perez, Wejcman, Pablo, Sayagues, Rafael, Barbellion, Alexandre, Ocquendo, Randall
Format: Article
Language:English
Subjects:
Conventions
Double taxation
International organizations
Memberships
Transfer pricing
Online Access:Get full text
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Summary:On Jul 15, 2015, the OECD outlined on its Web site the process that Costa Rica must follow to become an OECD member. The OECD Council opened discussions with Costa Rica on becoming an OECD member on Apr 9, 2015. To date, Costa Rica is the fourth Latin American country to pursue OECD membership, following Chile, Colombia, and Mexico. The membership process is demanding and can be lengthy. If Costs Rica joins the OECD, it must adhere to the organization's fundamental values and accept the established body of OECD instruments, standards and benchmarks.
ISSN:1049-6378