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Central America

Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 Americas Tax Awards
Awards
Submit your nominations to this year's WIBL Americas Awards by February 28
Panama has no official position on pillar two so far and a move to implement in Costa Rica will face rejection, experts tell ITR
Awards
ITR invites tax firms, in-house teams, and tax professionals to make nominations for the 2025 ITR Tax Awards in the Americas, EMEA, and Asia-Pacific
Sponsored

Sponsored

  • Sponsored by PwC
    According to the Mexican Income Tax Law (MITL), the expenses made with foreign related parties, on a pro-rata basis, are not deductible. However, a recent decision from the country’s Supreme Court means those expenses may now be deductible in certain circumstances.
Central American Jurisdictions