4x3 shifts have been usually implemented in two-week cycles. On the first week, 12 hours are worked on the day shift for 4 days and there are 3 days off. 8 hours are paid at regular rate and the rest, that is, 4 hours, are paid as overtime. On the second week, 12 hours are worked during the night shift for 3 days and there are 4 days off. Per day worked, 6-night hours are paid (1.33 rate) and 6 night overtime hours are paid (1,33 * 1.5).

Inactive companies are those that do not carry out lucrative activities, are registered in the Costa Rican Treasury Department and have “legal company duly incorporated” activity code 960113, as their only activity in their tax information.

Currently, through the Government and Administration Commission of the Costa Rican Congress, the bill called "LAW FOR STRENGTHENING TERRITORIAL COMPETITIVENESS TO PROMOTE THE ATTRACTION OF INVESTMENTS OUTSIDE THE GREAT METROPOLITAN AREA (GAM)" is being analyzed. - File No. 22,607- seeking to partially reform our Free Trade Zone (FTZ) regime.

The Board of Directors of the Costa Rican Institute of Tourism, by agreement taken on November 15, sets a deadline to start construction works on concessions granted in the Maritime-Terrestrial Zone.

1. The agreement of the 136 jurisdictions consists of two distinct pillars. On the one hand, the Pillar that aims to tax the companies that benefit most from the digital economy with the purpose that taxes are levied where the economic activity is carried out and profits are earned, regardless of where the company is located (physical presence). Thus, if a company has economic activity in India and has profits there (minimum income of 1 million Euros or 250,000 in the case of developing countries), even if the company is physically or legally established in Great Britain or a low tax jurisdiction, India will be able to charge income taxes on those profits.

The Free Trade Zone Regime (FTZ) in Costa Rica is the main incentive regime for attracting foreign direct investment and has been a success story since its inception and through successive modifications, adopted to respond more adequately to the reality of the international environment.