
Marianela Masís
Marianela Masís is the director of Tax and Legal Services at PwC Costa Rica. She is recognized for her expertise in tax law and has expressed concerns about the government's proposal to tax foreign passive income, especially regarding the treatment of pension funds. Her analysis plays a crucial role in interpreting the potential impacts of legislative changes on financial institutions and their tax obligations.
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Marianela Masís, director of Taxes and Legal Services at PwC Costa Rica, expressed doubts regarding the treatment of pension funds under the proposed law.
Plan del gobierno propone gravar inversiones en el extranjero de bancos, aseguradoras y fondos de inversiónLa Nación – main Costa Rican daily, est. 1946·
Costa Rica· 2026-09-24

