Costa Rica

Directory of professional services firms engaged in transfer pricing services in Costa Rica.

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Boutiques & regionals

Professional services firms with a dedicated focus on, or recognized expertise in, transfer pricing matters—typically operating locally or regionally, either independently or as part of broader networks.

Firm	Compliance	Planning	Dispute
TP Consulting based

Notes:

This table reflects the principal areas of activity for each firm based on publicly available information and verified research. The classifications are not exclusive; a firm listed under a particular service category may also engage in other transfer pricing services not explicitly marked here. The intent is to convey each firm's most prevalent competencies and primary areas of activity, rather than provide a comprehensive service inventory.

Specific to boutique and regional firms

(1) Association: Many boutique and regional firms participate in professional networks or strategic alliances. Such affiliations may enable them to provide extended service coverage—either through formal collaboration or informal referral arrangements—beyond their internal capabilities. Association details reflect known memberships or partnerships at the time of review.

(2) Presence: The designation based indicates that the firm maintains a physical office or operational headquarters in the jurisdiction. The designation active denotes firms that are known to offer services in the jurisdiction, typically through cross-border operations, remote delivery models, or regional coverage teams, while being primarily located elsewhere.

(3) Compliance: This category includes firms that assist clients in preparing transfer pricing documentation that meets local statutory requirements. It also encompasses support with OECD-aligned documentation obligations in other jurisdictions, where relevant.

(4) Planning: Firms marked as providing planning services are understood to offer advisory support beyond basic documentation. This may include strategic input on transfer pricing policy design, risk mitigation, operational implementation, and long-term alignment with business models. When a firm is indicated as offering both documentation and planning, it may also be well-positioned to support audit defense, controversy management, and proactive risk assessments.

(5) Disputes: This indicates the firm's ability to support clients in contentious matters, including audit defense, dispute resolution, or litigation. Services may be provided directly or in collaboration with legal counsel, and typically involve economic analysis, technical documentation, expert input, and—where applicable—support with APAs, MAPs, or court proceedings.

Full-service networks

Professional services firms of significant size that are part of globally integrated networks, offering a broad range of services across jurisdictions—including consulting services for transfer pricing.

Firm	Compliance	Planning	Dispute
BDO Costa Rica BDO International based
Baker Tilly Costa Rica Baker Tilly International based
Crowe Horwath CR Crowe Global based
Deloitte Costa Rica Deloitte Global based
EY Central America Ernst & Young Global active
Grant Thornton Costa Rica Grant Thornton International based
KPMG Costa Rica KPMG International based
PwC Costa Rica PwC based

Notes:

Specific to full-service networks

(1) Association: Member firms operate under the brand and methodologies of globally integrated networks. These affiliations are not passive associations but reflect coordinated service delivery, centralized quality controls, and shared infrastructure. The association implies operational alignment with the global network's standards, governance, and protocols.

(2) Presence: A designation of based confirms the firm maintains a physical office and delivers services within the jurisdiction. Full-service network members typically operate as embedded legal entities within the country, subject to local regulation, while leveraging global frameworks and centralized service models. The designation active denotes firms that are known to offer services in the jurisdiction, typically through cross-border operations, remote delivery models, or regional coverage teams, while being primarily located elsewhere.

(3) Compliance: This includes preparation of statutory transfer pricing documentation and related filings, often using standardized processes, technology platforms, and centralized delivery models. These firms also support multi-jurisdictional documentation and alignment with OECD requirements through regional or global service hubs.

(4) Planning: Planning services typically include end-to-end strategic support—ranging from TP policy design to implementation, risk assessment, and value chain analysis. Offerings are often coordinated across jurisdictions, leveraging global tax teams and industry specialists.

Law firms

Professional services firms offering legal services—ranging from specialized boutiques to multinational law firms—with demonstrated expertise in transfer pricing matters.

Firm	Compliance	Planning	Litigation
Aguilar Castillo Love based
Consortium Legal active

Notes:

Specific to law firms

(1) Association: Law firms may operate independently or as part of international legal networks or alliances. These affiliations typically facilitate coordinated legal representation in cross-border matters, referrals in multi-jurisdictional disputes, and access to specialized subject-matter expertise across jurisdictions.

(2) Presence: The designation based denotes that the firm maintains a licensed legal practice in the jurisdiction. The designation active indicates that the firm is known to represent clients in transfer pricing matters affecting the jurisdiction, either through local counsel partnerships or cross-border legal teams.

(3) Compliance: Legal services under this category refer to advisory support in navigating statutory transfer pricing requirements, reviewing documentation prepared by clients or third parties, and providing legal opinions or structuring guidance with respect to compliance with local and OECD-aligned rules.

(4) Planning: Planning services refer to legal structuring and strategic advisory in transfer pricing matters, including the design of defensible intercompany arrangements, drafting of legal agreements, and the review of transfer pricing policies in the context of broader legal and tax risk exposure.

(5) Litigation: This designation applies to firms that are legally authorized to represent clients in formal transfer pricing disputes and have demonstrated capability or specialization in this area. These firms typically advise on litigation strategy and may act as counsel of record before tax authorities, administrative tribunals, or courts. The designation reflects experience in managing adversarial proceedings, including case preparation, evidentiary review, expert coordination, and oral advocacy in matters involving complex intercompany pricing arrangements.

This study is part of Supernomial's Transfer Pricing Market Observatory project. Information provided herein is for research and informational purposes only and should not be construed as legal or tax advice. While reasonable efforts were made to ensure accuracy at the time of publication, Supernomial does not guarantee the completeness or current validity of the data. Use of this material is subject to Supernomial's terms of use and citation guidelines. Citation Guidelines: Excerpts, tables, and data points from this report may be cited provided that full attribution is given to Supernomial. The preferred citation format is:

Supernomial (2025) Transfer Pricing Market Observatory: Global Professional Services Landscape. Available at: resources.supernomial.co/global1000 (Accessed: [date]).

Commercial reproduction or distribution without prior written consent is prohibited.

For methodology details, definitions, and updates, visit resources.supernomial.co/global1000

Costa Rica

Boutiques & regionals

Full-service networks

Law firms

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