2.1.3 Employer Is Not Tax Resident, But The Employee Is Tax Resident

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Costa Rica /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.3 Employer is not tax resident, but the employee is tax resident

Commentary

Costa Rica

When the employer is a non-resident and cannot withhold the income tax imposed on salary through a related company (via the 'integration test', see 1.1), the employee must register as a taxpayer for income tax and pay the corresponding taxes for individuals who are not in

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