The mission was headed by José Carlos Corona Pérez, International Inspection Administrator, who shared Mexico's experience in the area of exchanging tax information with 27 civil servants from the Costa Rican tax agency, mainly from the Intelligence, Collection, Inspection and International Taxation Divisions. With this advising, Costa Rica seeks to strengthen the management of simultaneous exchange of tax information on demand, and learn from the experience of Mexico regarding implementation of the FATCA and CRS with respect to the commitments assumed by the country.

The exchange came about as a result of the request submitted by the country to the European Union's EUROsociAL Programme within the framework of the "Voluntary Compliance with Tax Obligations" Action of the Public Finance Area, coordinated by the FIIAPP, whose operational partners are Spain's AEAT and IEF, and the CIAT.  From here on out, the CIAT and the EUROsociAL II Programme will jointly monitor the progress, requests and interests of the beneficiary tax agencies in order to go forward with new activities to support voluntary compliance.