American online poker players who relocated to Costa Rica to play on popular, non-United States-facing sites may face increased scrutiny due to new collaboration agreements between the US and Costa Rica regarding the tracking of financial transactions. Thanks to FlushDraw.com for the article.
http://www.flushdraw.com/news/costa-rica-poker-emigres-may-face-increased-tax-scrutiny/
http://www.flushdraw.com/news/costa-rica-poker-emigres-may-face-increased-tax-scrutiny/