| Costa Rica Rios Ltd | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| COSTA RICA HOLDINGS LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| OWN COSTA RICA, LLC | Saint Kitts and Nevis | | Paradise Papers |
| RICA COSTA INVESTMENTS LTD. | Bahamas | | Bahamas Leaks |
| HOSPIRA COSTA RICA LTD. | Bahamas | | Bahamas Leaks |
| HOSPIRA COSTA RICA LTD. | Bahamas | | Bahamas Leaks |
| COSTA RICA FLOWERS S.A | Bahamas | | Bahamas Leaks |
| MARINEX INTERNATIONAL S.A. (COSTA RICA) | Panama | Luxembourg | Panama Papers |
| Reya De Costa Rica Inc. | British Anguilla | Hong Kong | Panama Papers |
| SHI COSTA RICA HOLDINGS CORP. | Panama | Costa Rica | Panama Papers |
| AERO COSTA RICA HOLDING A.V.V. | Aruba | | Paradise Papers |
| HOSPIRA DE COSTA RICA LTD. | Bahamas | | Bahamas Leaks |
| GSG DE COSTA RICA SRL | Barbados | Barbados | Paradise Papers |
| MOSSACK FONSECA & CO. (COSTA RICA) LIMITED. | British Anguilla | Panama | Panama Papers |
| MOSSACK FONSECA & CO. (COSTA RICA) INC. | Panama | Panama | Panama Papers |
| MOSSACK FONSECA & CO. (COSTA RICA) LIMITED | British Anguilla | Panama | Panama Papers |
| POLAR COSTA RICA SHIPPING COMPANY LIMITED | Malta | Malta | Paradise Papers |
| HOSPIRA HOLDINGS DE COSTA RICA LTD. | Bahamas | | Bahamas Leaks |
| Renewable Energy Investments Costa Rica Limited | Bahamas | | Bahamas Leaks |
| HOSPIRA HOLDINGS DE COSTA RICA LTD. | Bahamas | | Bahamas Leaks |
| COSTA RICA FIRST NATIONAL HOLDINGS (BAHAMAS) S.A. | Bahamas | | Bahamas Leaks |
| MOSSACK FONSECA & CO. S.A. – SOCIEDAD DE COSTA RICA | Panama | Panama | Panama Papers |
| MILLENIA ASESORA DE INVERSION (COSTA RICA) SOCIEDAD ANONIMA | Costa Rica | Panama | Panama Papers |
| MOSSACK FONSECA & CO. S.A. – SOCIEDAD DE COSTA RICA. | Panama | Panama | Panama Papers |
| RICA LIMITED | Bahamas | Switzerland | Panama Papers |
| FUNDACION RICA | Panama | Belize | Panama Papers |
| RICA LIMITED | Bahamas | | Bahamas Leaks |
| COSITA RICA | Aruba | | Paradise Papers |
| AREPA RICA | Aruba | | Paradise Papers |
| RICA INTERNATIONAL LIMITED | Bahamas | Jersey | Panama Papers |
| RICA FINANCE LIMITED | British Virgin Islands | Guernsey | Panama Papers |
| ZZZ-FRUTA RICA S.A. | Cayman Islands | | Paradise Papers |
| RICA INVESTMENTS LIMITED | Malta | Malta | Paradise Papers |
| RICA Holdings Ltd | Malta | Malta | Paradise Papers |
| RICA SERVICES LLC | Saint Kitts and Nevis | | Paradise Papers |
| NICOYA RICA LIMITED | Bahamas | | Bahamas Leaks |
| Poza Rica Holdings Limited | Bahamas | | Bahamas Leaks |
| RICA MARKETING INC. | Bahamas | | Bahamas Leaks |
| RICA FOODS (FREEZONE) N.V. | Aruba | | Paradise Papers |
| RICA SABOR AYACA | Aruba | | Paradise Papers |
| RICA FOODS N.V. | Aruba | | Paradise Papers |
| RICA INTERNATIONAL LIMITED | Bahamas | | Bahamas Leaks |
| COSTA LIMITED | Niue | Panama | Panama Papers |
| COSTA LTD | Malta | Malta | Paradise Papers |
| COSTA ARUBA | Aruba | | Paradise Papers |
| COSTA AGENCY | Aruba | | Paradise Papers |
| COSTA LIMITED | Bahamas | Bahamas | Paradise Papers |
| COSTA BRAVA MANAGEMENT CORP. | Panama | Uruguay | Panama Papers |
| COSTA INVESTMENTS LIMITED | British Virgin Islands | Hong Kong | Panama Papers |
| COSTA BRAVA HOLDINGS S.A. | Panama | Malta | Panama Papers |
| COSTA SABANA CORPORATION | British Virgin Islands | Venezuela | Panama Papers |
| COSTA LAGO INTERIORS S.A. | Panama | Isle of Man | Panama Papers |
| DA COSTA ENTERPRISES LTD. | British Virgin Islands | China | Panama Papers |
| AFRI COSTA ENTERPRISES LTD. | British Virgin Islands | Switzerland | Panama Papers |
| COSTA NATELE INC | Panama | Uruguay | Panama Papers |
| Costa Afuera Constructions Ltd. | British Virgin Islands | | Panama Papers |
| COSTA LARGA S.A. | Panama | Luxembourg | Panama Papers |
| COSTA ARENA CORPORATION | British Virgin Islands | Ecuador | Panama Papers |
| Costa Investments Group S.A. | British Virgin Islands | United Kingdom | Panama Papers |
| BELA COSTA CORP. | Panama | Switzerland | Panama Papers |
| FUNDACIÓN BALDOÍNO COSTA | Panama | Brazil | Panama Papers |
| CORPORACIÓN COSTA AZUL, S.A. | Panama | Colombia | Panama Papers |
| COSTA BLANCA TRADING INC. | Panama | Ecuador | Panama Papers |
| COSTA BLANCA S.A. | Seychelles | Luxembourg | Panama Papers |
| COSTA DORADA S.A. | Seychelles | Luxembourg | Panama Papers |
| COSTA FORTUNA S.A. | Seychelles | Panama | Panama Papers |
| INTERNATIONAL COSTA TOURS LTD. | Niue | Switzerland | Panama Papers |
| COSTA ESPERANZA INVERSIONES S.A. | Panama | Spain | Panama Papers |
| COSTA FOLDINGS INC. | Panama | Panama | Panama Papers |
| COSTA MARFIL INTERNACIONAL SA | Panama | Uruguay | Panama Papers |
| COSTA INVESTMENT WORLDWIDE LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| COSTA PULSE INC. | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| COSTA GROUP INVESTMENTS LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| COSTA INTERNATIONAL GEBANG LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| COSTA INTERNATIONAL GROUP LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| ROLLA COSTA LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| Costa Azul Alliance S.A. | Not identified | Panama, British Virgin Islands | Offshore Leaks |
| Costa Brava Holdings Ltd. | Not identified | United States, British Virgin Islands | Offshore Leaks |
| Costa Azzoura Limited | Not identified | Panama, British Virgin Islands | Offshore Leaks |
| La Costa Alliance Ltd. | Not identified | Not identified, United Kingdom | Offshore Leaks |
| Costa Group Trading Ltd | Not identified | Not identified | Offshore Leaks |
| COSTA SUR INTERNACIONAL S.A | | | Pandora Papers |
| COSTA FINANCIAL LIMITED | | | Pandora Papers |
| COSTA MAR MANAGEMENT INC | | | Pandora Papers |
| COSTA AZZOURA LIMITED | British Virgin Islands | British Virgin Islands | Pandora Papers |
| COSTA BRAVA LIMITED | Malta | Malta | Paradise Papers |
| G. COSTA CATERING LIMITED | Malta | Malta | Paradise Papers |
| COSTA FINANCIAL LIMITED | British Virgin Islands | British Virgin Islands | Pandora Papers |
| COSTA BRAVO TRUST | Saint Kitts and Nevis | | Paradise Papers |
| M COSTA PROPERTIES LTD | British Virgin Islands | British Virgin Islands | Pandora Papers |
| M COSTA PROPERTIES LTD | British Virgin Islands | British Virgin Islands | Pandora Papers |
| COSTA SCALA ESTATE LIMITED | Malta | Malta | Paradise Papers |
| COSTA MED E.E.I.G. | Malta | Malta | Paradise Papers |
| GAETANO COSTA & FIGLI LIMITED | Malta | Malta | Paradise Papers |
| COSTA PETROLEO LIMITED | Malta | Malta | Paradise Papers |
| COSTA HOLDING LIMITED | Malta | Malta | Paradise Papers |
| COSTA PLENTY PROPERTIES LIMITED | Malta | Malta | Paradise Papers |
| COSTA DEL SOL LIMITED | Malta | Malta | Paradise Papers |
| Costa Azul Internacional, SA | Saint Kitts and Nevis | | Paradise Papers |
| COSTA INVESTMENTS INC. | Saint Kitts and Nevis | | Paradise Papers |
| COSTA VERDE HOLDINGS LTD | Saint Kitts and Nevis | | Paradise Papers |
| COSTA REINSURANCE COMPANY, LTD. | Saint Kitts and Nevis | | Paradise Papers |
| COSTA VERDE LTD | Saint Kitts and Nevis | | Paradise Papers |
| COSTA GROUP, LLC | Saint Kitts and Nevis | | Paradise Papers |
| COSTA BELLA INVESTMENTS LTD. | Saint Kitts and Nevis | | Paradise Papers |
| COSTA SUN WORLDWIDE LTD. | Saint Kitts and Nevis | | Paradise Papers |
| COSTA HOLDINGS LTD. | Bahamas | | Bahamas Leaks |
| LA COSTA MANAGEMENT INC. | Bahamas | | Bahamas Leaks |
| COSTA AZZURRA INC. | Bahamas | | Bahamas Leaks |
| LAETICIA COSTA INC. | Bahamas | | Bahamas Leaks |
| H. COSTA INTERNATIONAL LTD | Bahamas | | Bahamas Leaks |
| LA COSTA COMPANY LIMITED | Bahamas | | Bahamas Leaks |
| COSTA SMERALDA LIMITED | Bahamas | | Bahamas Leaks |
| LION COSTA LIMITED | Bahamas | | Bahamas Leaks |
| COSTA BLANCA INVERSIONES INC. | Bahamas | | Bahamas Leaks |
| COSTA CALIDA INC. | Bahamas | | Bahamas Leaks |
| COSTA BLANCA HOLDING LTD. | Bahamas | | Bahamas Leaks |
| COSTA BRAVA BLUE LIMITED | Bahamas | | Bahamas Leaks |
| BELLA COSTA INVESTMENTS LTD. | Bahamas | | Bahamas Leaks |
| COSTA ENTERPRISE LIMITED | Bahamas | | Bahamas Leaks |
| COSTA DORADA INC. | Bahamas | | Bahamas Leaks |
| COSTA BROKERS LTD. | Bahamas | | Bahamas Leaks |
| COSTA BRAVA INC. | Bahamas | | Bahamas Leaks |
| COSTA TRADING LTD. | Bahamas | | Bahamas Leaks |
| CHAISA DA COSTA LIMITED | Bahamas | | Bahamas Leaks |
| Costa De Marfil S.A. | Not identified | British Virgin Islands, Panama | Offshore Leaks |
| Alba Costa Ltd. | Not identified | Cyprus, Not identified | Offshore Leaks |
| COSTA GROUP TRADING LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| BOTANICA COSTA AZUL | Aruba | | Paradise Papers |
| COSTA INMOBILIARIA A.V.V. | Aruba | | Paradise Papers |
| COSTA DORADA INVESTMENT A.V.V. | Aruba | | Paradise Papers |
| COSTA BRAVA CORPORATION N.V. | Aruba | | Paradise Papers |
| COSTA FARM N.V. | Aruba | | Paradise Papers |
| COSTA BRAVA CORPORATION N.V. | Aruba | | Paradise Papers |
| INVERSIONES COSTA DORADA S.A. | Aruba | | Paradise Papers |
| Costa del Sol Limited | Seychelles | Seychelles | Paradise Papers |
| COSTA RIBA GRILL HOUSE | Aruba | | Paradise Papers |
| COSTA RIBA RESTAURANT | Aruba | | Paradise Papers |
| COSTA ESMERALDA VILLAGE N.V. | Aruba | | Paradise Papers |
| DA COSTA CONSTRUCTION | Aruba | | Paradise Papers |
| COSTA LOTTA TECHNOLOGIES LIMITED | Bahamas | | Bahamas Leaks |
| COSTA BLANCA HOLIDAYS LTD. | Bahamas | | Bahamas Leaks |
| COSTA (1991) CO LTD. | Bahamas | | Bahamas Leaks |
| COSTA DIVA INC. | Bahamas | | Bahamas Leaks |
| COSTA VISTA #2 INC. | Barbados | Barbados, British Virgin Islands | Paradise Papers |
| DE WIT & COSTA INC. | Barbados | Barbados | Paradise Papers |
| COSTA LINDA INVESTMENTS CORPORATION | Barbados | Barbados | Paradise Papers |
| LA COSTA DEVELOPMENTS S. A. | Panama | Switzerland | Panama Papers |
| PROPIEDADES COSTA DEL SOL S.A. | British Virgin Islands | Hong Kong | Panama Papers |
| INVERSIONES COSTA MARINA, S. A. | Panama | Chile | Panama Papers |
| Costa De Marfil Investments Limited | Not identified | Panama, British Virgin Islands | Offshore Leaks |
| COSTA MAX INTERNATIONAL GROUP LIMITED | Malta | Malta | Paradise Papers |
| COSTA ESMERALDA COMPANIA NAVIERA LTD | Malta | Malta | Paradise Papers |
| COSTA SAN ANDREA RESORT LIMITED | Malta | Malta | Paradise Papers |
| COSTA D SOL ASSETS LTD. | Saint Kitts and Nevis | | Paradise Papers |
| COSTA IMPORT & EXPORT INTERNATIONAL LTD. | Bahamas | | Bahamas Leaks |
| LA COSTA CAPITAL INVESTMENTS INC. | Bahamas | | Bahamas Leaks |
| COSTA LINDA OPERATING COMPANY N.V. | Aruba | | Paradise Papers |
| COSTA RIBA GRILL HOUSE V.O.F. | Aruba | | Paradise Papers |
| THE LA COSTA ENDOWMENT CORPORATION | Bahamas | | Bahamas Leaks |
| COSTA DEL SOL PROPERTIES LIMITED | Bahamas | Bahamas | Paradise Papers |
| COSTA RICAN BEACH PROPERTIES INC., S.A. | Panama | Costa Rica | Panama Papers |
| COOPERATIEVE VERENIGING COSTA LINDA BEACH RESORT | Aruba | | Paradise Papers |
| COSTA DE ORO COMPAÑIA NAVIERA S.A | | | Pandora Papers |
| COSTA DEL SOL SHIPPING CO LTD | Malta | Malta | Paradise Papers |
| INMOBILIARIA DE LA COSTA COSTAPROMO INC. | Bahamas | | Bahamas Leaks |
| COSTA DEL SOL DEVELOPMENT COMPANY N.V. | Aruba | | Paradise Papers |
| COSTA LINDA MANAGEMENT COMPANY N.V. (I.L.) | Aruba | | Paradise Papers |
| COSTA LINDA DEVELOPMENT COMPANY N.V. (I.L.) | Aruba | | Paradise Papers |
| JOLLYMAN TRADING N.V. – COSTA LINDA MINIMARKET | Aruba | | Paradise Papers |
| ATMAN TRADING NV – COSTA LINDA MINI-MARKET | Aruba | | Paradise Papers |
| STICHTING COSTA LINDA MANAGEMENT COMPANY N.V. | Aruba | | Paradise Papers |
| SOCIEDADE DE CONSTRUCOES SOARES DA COSTA, S.A. | Barbados | Portugal, Barbados | Paradise Papers |
| VICKERS DA COSTA & CO BAHAMAS LIMITED | Bahamas | Bahamas | Paradise Papers |
| ATMAN TRADING NV – COSTA LINDA RESORT WEAR BOUTIQUE | Aruba | | Paradise Papers |
| AMI (ANTILLIAANSE MEUBEL INDUSTRIE) N.V. – FLEE MARKET COSTA BO MENOS | Aruba | | Paradise Papers |