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Yeah, this debate is for another day seeing how the tax bill got shot down by the supreme court (Sala IV). At any rate, I wouldn't suggest that companies planning to operate here use Costa Rica as their banking option -- they should use Costa Rica for what it's best for. It would be advisable to form a local corporation simply for the purposes of paying for Costa Rican operations, such as office location, employees, and token management fees for the owners of the company in question.
The idea is to have funds for the expenses in Costa Rica, and the profits being generated by another entity in some tax haven -- a technique that is used by a good chunk of Fortune 500 companies. I figure if it's good enough for a multi-billion dollar multi-national company, it's good enough for me.
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