It depends; if you are an employee of a big company and you are working from home, but you covertly move to CR for a few months, you still have to pay taxes in

It depends; if you are an employee of a big company and you are working from home, but you covertly move to CR for a few months, you still have to pay taxes in your official country of residence. If you want to move the residence, your company may fire you (it just happened to a good friend that moved to a neighboring country in EU, not even outside EU or a different continent). But if you are self-employed or a different flexible arrangement, in some countries you can do the trick. For example if you live in Romania and move to CR for 2 years, you don't pay the 45% minimum income tax, which basically makes Costa Rica an "evil tax heaven" and you a very, very bad citizen of your country that is not contributing.