orbitax.com/news/archive.php/Costa-Rican-Legislative-Assemb-53789
blplegal.com/costa-rica-is-excluded-from-the-list-of-non-cooperative-jurisdictions-of-the-european-union-in-tax-matters/
See also:
www.consilium.europa.eu/en/press/press-releases/2023/02/14/taxation-british-virgin-islands-costa-rica-marshall-islands-and-russia-added-to-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/
globaltaxnews.ey.com/news/2023-1571-costa-rican-president-partially-vetoes-law-aimed-at-making-reforms-to-achieve-exclusion-from-eu-list-of-non-cooperative-jurisdictions-in-tax-matters
Update:
www.ey.com/en_gl/tax-alerts/costa-rica-removed-from-eu-s–blacklist–of-non-cooperative-juri
Update:
www.consilium.europa.eu/en/press/press-releases/2024/02/20/taxation-bahamas-belize-seychelles-and-turks-and-caicos-islands-removed-from-the-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/
www.consilium.europa.eu/media/70365/st06776-en24.pdf
taxation-customs.ec.europa.eu/news/member-states-agree-update-eu-list-non-cooperative-tax-jurisdictions-2024-02-20_en