Bill No. 23415 includes measures to: 1) regulate the uses and taxation of mining, marketing, intermediation, exchange, transfer, holding, custody, and administration of digital currencies; 2) define different types of digital currencies and their uses; 3) establish the ownership and liability rules of digital currencies; 4) allow the Costa Rican government to accept digital currencies for the payment of taxes, fees, and any other type of obligation of private individuals, legal entities, or other public entities; 5) authorize a financial system to …
Source: bloombergtax.com