Law # 9689 amending Costa Rica’s Free Zone Law was published today in the official bulletin “La Gaceta.” The purpose of this amendment is to adapt rules governing free zone services companies to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). Regulations spelling out new requirements for free zone services companies must be issued by the Executive Branch within 3 months following publication of this amendment.