1. Types of Business Entities in Costa Rica -
The most common types of business entities in Costa Rica are Corporations, known as Sociedades Anónimas (also referred to as “S.A.”), and Limited Liability Companies, known as Sociedades de Responsabilidad Limitada (also referred to as “Limitada” or “Ltda.”), which are governed by the Costa Rican Code of Commerce.
The Costa Rican Code of Commerce also establishes three other business forms: Sole Proprietorship Companies, also known as “One Man Companies”; Partnerships; and Collective Name Companies. No additional reference will be made to these types of business forms, since they are less used in Costa Rican business practice.
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