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Yearly archive for 2012

Costa Rica: Alert – Exemption on real estate transfer fees for qualifying legal entities up to October 1st, 2012

The Legal Persons Tax Law of Costa Rica that became effective on April 1st of 2012 established a 6-month period of grace under which owners of corporations that have been inactive for the prior 24 months before the tax authorities may transfer any real estate held in

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Costa Rica: Brief Primer Intellectual Property Protection

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Thanks to the international harmonizing trend in IP laws, the procedure for registration and protection of patents of invention, trademarks and other IP rights is fairly standardized in Costa Rica and Latin America in comparison to the rest of the world. Most of the basic considerations regarding

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Costa Rica: New Guideline for Suspension of Trade and Service Mark Applications

by Luis Acuna, Asesores Legales en Propiedad Industrial (ALPI), Costa Rica The merits of granting a request to suspend prosecution of a pending trademark, service mark or trade name application before the Costa Rican Industrial Property Registry has traditionally been evaluated in a case-by-case basis. No clear

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Costa Rica: Yearly Tax on Legal Entities as of April, 2012

As we have informed our clients and friends in the past, the Costa Rican Legislature passed a new tax on corporate entities that will take effect on April, 2012. You may read a basic overview about the tax in the following article: Yearly Tax on Legal Entities

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