Costa Rica Howler November 2021 International Digital Magazine by Howler Media Holding, Inc.

november 2021

since 1996

¡Bienvenido!

h o w l e r m a g . c o m

Holiday Planning 2

Ready to get away for the Holiday Discover the great adventures Costa Rica offers You can now research and schedule your holiday travel and adventure with Howler! We’ve partnered with Trip Advisor’s booking service to provide our worlwide audience the opportunity to make this season an enjoyable, relaxing and memorable one. Settle at the beach or hike the mountains. It’s your choice to see the wildlife, zip through a jungle or catch a sunset on a catamaran. Click on the link to start the process today. We’ll see you soon!

2021

ys?

To find your deal!

See our stories Lisa Farrell Trading Paradises

Joseph Emanuelli Never Looked Back

Roland Tipper Passion for Travel Leads to "Home"

Alain Mouquet A French Canadian Welcome

Theo Veenstra It's a Lifestyle

Michael Mills The Adventures Continue

The Gold Coast of Costa Rica Horizon Pacific is located in Playa Tamarindo and exists to help you find a tropical retreat on the gorgeous Gold Coast of Costa Rica - the most beautiful backdrop to renew your spirit and help you reconnect to your favorite people and to the world. With lush tropical flowers, fresh delicious food and exciting experiences, Horizon Pacific will provide the best accommodations and assistance finding exciting adventures. Please reach out to our team, so we can help your travel dreams become a reality. And not to worry, we will continue all our Covid-19 safety measures and flexible options.

Vacation Rentals • Property Management • HOA Management 888-795-7373 (US & Canada) • (011) 506-2653-0390 • HorizonPacificVacations.com

EDITORIAL

REMINDERS THAT OUR WORLD IS NOT INDESTRUCTIBLE

ver the past almost two years, we have experienced things we never thought we would. Previously, we lived our lives as if indestructible — oblivious to the progression towards today’s reality, be it cyclical or manmade. The world is in a flux of unrest, not only politically but environmentally. The pandemic was the point that began to change life as we all once knew it. On top of that we are facing political unrest in all corners of the world. The rights of women have been altered, not only in places like Afghanistan but in parts of North America as well. Human rights almost seem to be put on the back burner. Have we just become numb to the losses … now regarding them as just numbers, not people?

We have witnessed the hottest summer in history in North America and Europe, where many fires and floods have caused massive destruction. I went to bed watching the hurricane that hit Louisiana and in the morning woke up and saw the flooding in New York. I did not connect the two until I saw the full newscast and read about it. This is unprecedented. Recent discussions have raised the possibility of increasing the number of hurricane categories. Nothing has changed yet, but the idea of adding a new Category 6 has been brought up for consideration. These are wakeup calls to humanity. We can make a difference. We can make changes that will benefit not only ourselves but our surroundings on this planet that is our only home.

Are you going to just go on living like you did in the past? Or, has this time period brought about personal inner reflection as a changing point for you personally, and also how you conduct business? Howler is reaching out and collaborating with more and more people and businesses than we did in the past. Working together has seen great strides being made for our publications and our reach to the world. Collaboration is how we envision the future. Holding onto something as an island unto ourselves is a lonely place to be. We are currently working with pioneers and innovators in the tech industry and with scientific experts in clean energy and biodegradable plastics. These developments will change our environment and our world for the better.

Imagine enjoying a beach without feeling compelled to pick up plastic waste, because there won’t be any! Howler is beginning its new era of awareness. Howler is the loudest voice in Costa Rica that reverberates to the world. We are embracing a change in focus on why this country is considered one of the top places for living naturally and “green.” There are still many things that need to be addressed here, but that reality is coming. Why? Because of Costa Rica’s protection of diversity, both in nature and its happy people. This is a great opportunity for change — a realignment of our past and moving forward. I want to extend a special welcome to Turner Mojica, who is now a part of the Howler family. He brings a great deal of knowledge, important contacts and excitement that will propel Howler’s wider and deeper connections with the world. Please stay tuned as we advance to a louder voice on topics that affect us all. Living in this time period is challenging, but there are some very exciting upsides if we seize the opportunities presented to us.

John B. Quam

Passion Matters Turner Mojica on Joining the “Loudest Voice in the Forest”

uffering, struggling is a part of life and a part of any creative process or commercial endeavor. It’s how we face conflict. More importantly, it’s how we prepare for it and react to it that defines us.

Our influence and collaborations are across industries: academia, arts and entertainment, film, music, food and beverage, travel, real estate, wellness, sports, gaming, fashion, publishing and charitable giving.

With that in mind I have accepted this new position as Chief Marketing Officer/Senior Vice President for Howler Media Holdings, based in Latin America with influence in the United States and Europe.

It’s also an honor to be contributing in 2022 to what we call in-house “Howler Magazine 2.0” — the relaunch of our international digital magazine.

Passion matters to us.

To quote David Bowie, “The truth is of course, that there is no journey. We It’s not just about companies, are arriving and departing all at the products or services. Or about same time." associations, committees, political parties or boards. It’s about people Howler will be the first media and their stories. It’s the owner, voice of its kind bringing the founder, president, executive, message of sustainability and beyond producer, director … or the artist or through regenerative culture, civic worker. Whether in pre-production, engagement, ethical business and production or post-production in any activism. Our efforts will be in tandem endeavor, it’s all of these individuals with the principles stated in the Earth who are essential to the story. Charter International: We aim to give a voice to movers 1. Respect and Care for the and shakers, to whistleblowers and Community of Life underdogs, to cover and uncover 2. Ecological Integrity topics designed to inform, engage and 3. Social and Economic Justice inspire. We desire to run the gamut 4. Democracy, Non-Violence and of human experience to promote Peace real change — from dreams and desires, fears and failures through collaboration and cooperation, instead of conflict and competition.

“Passion has little to do with euphoria and everything to do with patience. It is about endurance. Like patience, passion comes from the same Latin root: pati. It does not mean to flow with exuberance. It means to suffer.” — Mark Z. Danielewski We have all suffered in some form or another. We have struggled and risen and failed and risen again. We all share these experiences — these elements, concoctions and compounds that bring us together. From that we create something that reflects this shift towards human connection, and a connection with nature, during the pandemic. I am forever thankful to John Quam for this welcome as I join the “loudest voice in the forest,” and also to Ronnie King for the introduction.

This endeavour is dedicated to my mentor Robert Beleson (Playboy Enterprises Inc., M. Shanken Communications, etc.), who passed away earlier this year, and to my adoptive late father, author Jack Ketchum.

BACKGROUND: Based in Costa Rica, Turner Mojica is an international management consultant who has worked with Oscar and Grammy nominated producers, award winning directors and celebrities. He has collaborated with and coached executives in Fortune 500 companies and is specialized in startups. He is a graduate of Emerson College and a Fellow in the Emerson/Blanquerna Global Communication Center, a joint project between Emerson College and Blanquerna School of Communication and International Relations, Ramon Llull University in Barcelona.

Turner is a member of the Global Advisory Board for Communication Studies, the oldest of its kind in the United States. He is a Senior Advisor to the Earth Charter International and a consultant to the University for International Cooperation (UCI), the world’s first regenerative university, and to the Latin American University of Science and Technology (ULACIT), Latin America’s top private bilingual university. Mojica is also a senior board member of “Radio 100 Passi,” one of Italy’s oldest anti-Mafia associations based in Palermo, Sicily. He is a stepfather to three daughters, grandfather to four kids and recent father to a son.

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HOWLER T r o o p

owler’s November issue is filled with ideas and inspiration for our readers here in Costa Rica and around the world. As this year’s high season gets underway, we feature a diverse range of places to visit, topics to learn about and personalities to meet. Visitors will find useful tips to optimize their enjoyment of pura vida experiences. Ponder the advantages of driving your way around Costa Rica to enjoy the journey as much as the destination. Then take a scenic road trip, combined with a relaxing ferry ride, from the Central Valley to Santa Teresa. Discover five ways to make the most of a long weekend trip across the border to Nicaragua. Nothing but click buttons stand between you and the waves in a series of exciting surf videos. Read fascinating facts about “expat” bird species, including some that science has yet to fully explain. Other stories showcase a family coffee plantation, an eco-friendly shrimp farming company and Costa Rica’s strong showing at the leading international food and beverage trade fair.

HOWLER

Regenerative design and development pioneer Eduard Müller is introduced as a collaborator in providing future Howler content on provocative sustainability subjects. FEATURED CONTRIBUTOR Expect to see and hear much more from Turner Mojica, who has joined the Howler troop as Chief Marketing Officer/Senior Vice President for Howler Media Holdings. Read his contributions to this month’s e-magazine: Passion Matters and Jack Ketchum is Dead. Based in Costa Rica, Turner is an international management consultant who has worked with Oscar and Grammy nominated producers, award winning directors and celebrities. He has collaborated with and coached executives in Fortune 500 companies and is specialized in startups.

November 2021 Vol. 30 No. 11

PUBLISHER / EDITOR-in-CHIEF John B. Quam C r e at i v e & a r t Terry Carlile m a r k e t i n g d i r e c t o r - Terry Carlile

WRITERS Joanna Blanco. Integrative nutritional health coach who helps clients embrace wellness in five interconnected areas of life: relationships, livelihood, physical activity, spiritual awareness and diet. Guillaume Bur. Product & Travel Consultant, Swiss Tropical Tourism. Terry Carlile. Served as a U. S. Navy journalist for eight years, and is also a workshop trainer and keynote speaker. Ivan Granados. Managing Partner at GM Attorneys, specializing in real estate and corporate law. igranados@gmattorneyscr.com Trisha Harrold. Author and entrepreneur who calls both Costa Rica and Guatemala home. Laura Méndez. Founder of Pura Vida Vibrations. Offering sound journeys, breathwork experiences, cacao ceremonies & other activities. hello@ puravidavibrations.com Rick Philps. He has practiced law in this country since 2003, in the areas of real estate and development; corporate, commercial and contract law; escrow and banking; wills and estate planning; and immigration. Contact rick@costaricacanadalaw.com or visit www. costaricacanadalaw.com Valerie Scheirman. Creator and director of www. soulgives.com

Read all current and past articles online howlermag.com #S earch F ind Howl

account executive Mary Fernández E d i t o r i a l S ta f f Debbie Bride - Editorial Coordinator Laurie Quam - Copy Editor H OW L E R ( ™ ) 2 0 1 7

C o n ta c t

John Quam - Managing Partner headmonkey@howlermag.com Editor: editor@howlermag.com Advertising: ads@howlermag.com Design: design@howlermag.com CR Office: (506) 4701-5942 Howler Magazine Costa Rica @howlercostarica @thehowlermag @howlermagazine The Howler Gold Coast CR S.A. Ced. Juridica: 3-101-725213 The opinions, beliefs and viewpoints expressed by the various authors in this publication do not necessarily reflect the opinions, beliefs and viewpoints of Howler organization or its advertisers. All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the publisher, except in the case of brief quotations embodied in critical reviews and certain other noncommercial uses permitted by copyright law. For permission requests write to: info@howlermag.com. The Howler Magazine does not assume responsibility for the content of its advertisements. Images not credited are acquired from stock photography services.

FEATURED TRAVEL & ADVENTURES DEALS: Planning Your Holiday Escape ADVENTURES: • On the Road Again in Costa Rica • Roadtrip - Granddad’s Way To the Beach: Central Valley to Santa Teresa • What to Expect - Peak Travel Time Brings Some Reminders • Outside Our Borders: Nicaragua - Neighbor To Our North CREATURE FEATURE: Expat Birds

PURA VIDA/LIVING CR

ECO-FEATURE: Howler Welcomes Eduard Müller MINDFULNESS Inipi and Temazcal: Understanding the Sweat Lodge Ritual Part 3

SURFING CR SURFING VIDEOS FEATURE TIDE CHART

ARTS, CULTURE & ENTERTAINMENT

CULTURAL HERITAGE: Torunes Coffee with SoulGives

BOOKSHELF: Between Oceans: Crooks, Creeps and Crazies on the Isthmus AUTHOR’S SPOTLIGHT: In Memoriam: Jack Ketchum is Dead

REAL ESTATE REAL ESTATE FEATURE Luxury Living in Costa Rica a Reality

WHY THEY CAME Tres Amigos Realty

CR BIZ BUSINESS FEATURE

LEGALEASE: Luxury Tax

• Shrimp Farming • Anuga World Trade Event

ENTREPRENEUR CR

DOING BUSINESS RIGHT How Do Escrow Accounts Operate?

Harmonize Your Objectives

Planning Your Holiday Escape Brought to you by Deals in Costa Rica

ne of the beautiful aspects of Costa Rica, is the variety of opportunities for adventures. Literally there is something for everyone. The extremes are real, from being lazy chillin’ in a hammock by the beach to trekkin a volcano trail to adrenaline rush jumps. Deals in Costa Rica presents a small fraction of the adventures that await your next vacation/escape. We highlight We highlight examples in just five regions to intrigue your adventuresome spirit. Click on the buttons for more information. There are two major international airports. Check to see which one is nearest your desired location to visit (see LIR and SJO green buttons for airport links).

LIR

SJO

GUANACASTE Guanacaste is known for its beaches and biodiverse parklands, home to national parks, dry tropical forest, surfing sites and some 250 bird species. Endless beaches include calm waters or top surfing locations. Offshore adventures are popular for diving, sailing trips and water sports. Luxury resorts, golf courses and a maze of remote rural communities can be found.

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Related Howler articles: Only one week? Liberia lets you do it

Rincon Hotel Guachipelin Adventure Enjoy the thrill of this all-day adventure that includes some of the best outdoor fun. Get your adrenaline pumping on an exciting zipline tour, horseback riding through epic landscapes, and tubing along a flowing river. This memorable tour includes a visit to natural hot springs, a volcanic mud bath, and a full buffet lunch. It’s the best way to experience the natural wonder of Costa Rica! Enjoy a full buffet lunch and round-trip hotel transportation Guachipelin Adventure ziplinehorseback-river tubing combo End the day with a soak in the hot springs of Rio Negro Round-trip hotel transportation and lunch included.

Explore

Diamante Adventure Park

Explore

Less than one hour from Liberia’s international airport, Diamante ceanfront location offers the most exciting zip line course featuring the longest dual-line in the country. Diamante’s Animal Sanctuary is one of the finest Wildlife Education Centers in Costa Rica. Diamante’s bilingual team is known for excellent customer service and raising awareness among visitors and locals about the importance of the protection of wildlife.

Rio Celeste Hiking, Sloth Sanctuary & Llanos de Cortes Waterfall Tour Get an up-close look at Costa Rica’s hidden natural wonders on this Rio Celeste and Llanos de Cortes waterfall tour from Tamarindo. Follow an expert local guide through breathtaking scenery, rugged trails, and truly beautiful attractions. This is the perfect way to explore outside the city and see what makes Costa Rica a top attraction for nature lovers.

Explore

CENTRAL PACIFIC The Central Pacific coast of Costa Rica is a This region is where the jungle lined hills beautiful area meshed between cloud covered meet the beautiful white sand beaches creating an mountains and sandy beaches. The area is generally environment that is just as popular with animals lush and green with plenty of wildlife in the forests. such as monkeys and sloths as it is with humans.

Jungle Crocodile Safari and Bird Watching Explore the Tarcoles River, home to one of the world’s largest crocodile populations, on this guided boat tour. Along the way, learn about the area’s biodiversity and spot crocodiles, reptiles, and other local wildlife, including more than 50 bird species. Plus, enjoy some Costa Rican coffee and other refreshments on board. Private tour options are available. Visit this popular tourist attraction, known for crocodiles and birds. The dock is wheelchair accessible and WiFi is available. Perfect for experienced birdwatchers who may spot around 100 species. Several departure times are available throughout the day.

Explore

Vista Los Suenos

The zipline was designed not only as an extreme adventure zipline but as a way to enjoy nature without harming the environment. In 2012 the horseback riding adventure that includes a visit to our own private waterfalls was started. In 2014 a new adventure was added: all terrain vehicles and buggy rides.

Explore You can now combine any of this tours with a delicious authentic Costa Rica typical meal to create the adventure of a lifetime!!

Tortuga Island Tour

Explore

Sneak in a tropical island getaway during your Costa Rica vacation on this cruise from Jaco to Tortuga Island. Swim, snorkel, hike, drink, and dine on this all-inclusive tour, with the option to rent even more of your favorite watersports equipment like waverunners and paddleboards. Bookend your tour with a catamaran cruise across the beautiful Gulf of Nicoya.

Tortuga Island tour from Jaco lets you visit in a day. Enjoy free time on the island relaxing and using included sports equipment. Breakfast, lunch, and drinks like rum punch and margaritas are included. All logistics are taken care of on this guided tour.

ARENAL/LA FORTUNA Positioned within Costa Rica’s fertile northern lowlands, the Arenal Volcano is an unavoidable presence while traveling within this part of the country. It is tall and imposing and has a reputation that precedes itself. Arenal’s perfectly symmetrical shape makes it a sightseer’s dream, while its abundance of outdoor activities makes it an easy place to check things off your “must-do in Costa Rica” list.

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Venado Caves Slip beneath the ground on a 4-hour tour through the Venado caves from La Fortuna, and follow underground trails into a series of remarkable grottoes and chambers. Gear up and follow your flashlight along an ancient seabed as you explore the caves with your guide. Get wet and get dirty on your way to fantastic rock formations and bristling stalactites and stalagmites, visit a bat colony that thrives in the cool, dark cave system, then return to the surface to enjoy a snack of tropical fruits. Free hotel pickup and drop-off included. Snacks and beverages are included. Expect an informative, friendly and professional guide.

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Arenal Volcano with Baldi Hot Springs Experience the natural beauty, and cuisine of Costa Rica on a full-day tour. Comfortable transportation takes you from your hotel to the artisnal town of Sarchi. Continue through the lush Costa Rican countryside past groves and plantations to La Fortuna, where you have lunch overlooking Arenal Volcano. Later, unwind and enjoy the rejuvenating benefits at Baldi Hot Springs.

After a buffet dinner, relax on the way back to your hotel. Travel comfortably in end-to-end transportation. Enjoy a courtesy lunch and dinner during the tour and see a long list of landmarks in just one day.

Explore

Coffee and Chocolate Crafting Experience As one of Costa Rica’s biggest exports, coffee plays a big role in Costa Rica’s economy—and its culture, too. Learn about artisanal Costa Rican coffee from bean to cup complete with harvesting, roasting, and grinding on this tour of a family-owned coffee farm near Arenal Volcano. As a bonus, try other favorite Costa Rican crops such as chocolate and sugar cane. Learn about artisanal coffee production from crop to cup. Coffee, chocolate, and sugar tastings included. All transportation with hotel pickup and drop-off included.

Explore

TRAVEL & ADVENTURE TRAVEL & ADVENTURE

by Nick Dauk

NICARAGUA NICARAGUA by Nick Dauk

Neighbor to Our North

Five Ways

Five Ways TO MAKE THE

MOST L O SNTG OW T O M A K EOTFH A E M F EEKEND A LONG WEEKEND

COOL PLACES

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Click here to research travel deals to Nicaragua

osta Rica’s neighbor to the north is loaded with adventure, relaxation and enough memorable experiences to send Nicaragua high up on your travel list. As the largest country in Central America, the land of lakes and volcanoes offers osta Rica’s neighbor totothe norththat is loaded with adventure, so much explore it’s impossible to see and do everything relaxation andinenough memorable experiences to send a long weekend. While Somoto Canyon, Ometepe Island, San Nicaragua high up on travel AsIslands the largest country they’re quite Juan delyour Sur and thelist. Corn are remarkable, in Central America, the land lakes and volcanoes offers soManagua. much a trek forof most visitors flying in and out of

to explore that it’s impossible to see and do everything in a long weekend. While Somoto Canyon, SanNicaragua Juan del is Sur You may beOmetepe short onIsland, time, but never short on and the Corn Islandslife-changing are remarkable, they’re quite trek most experiences. Here aare fivefor ways to make the most visitors flying in andof out of Managua. a long weekend in this amazing destination. You may be short on time, but Nicaragua is never short on lifechanging experiences. Here are five ways to make the most of a long weekend in this amazing destination.

You may be short on time, but Nicaragua is never short on life-changing experiences.

TRAVEL & ADVENTURE

FALL IN LOVE WITH LEÓN

COOL PLACES

Right when you step off of the plane, leave Managua and head to León. This city full of artists and students provides a perfect introduction to Nicaragua. I suggest staying near The Cathedral of the Assumption of Mary. Search the streets for murals depicting the Sandinista National Liberation Front’s revolution in 1979 and venture to the top of the basilica for a rooftop view of León. Although street food is never a bad idea, travelers who are willing to walk a few kilometers away from the center of town will be welcomed with kindness and a delicious meal at Rancho don Pepe.

T R AV E L T I P

León is perfectly positioned for quick halfday trips to awesome attractions. From the adrenaline-inducing “volcano boarding” down Cerro Negro to a peaceful swim at Asososca Lake, awe-inspiring wonders are within minutes of the city. I suggest jumping on a hike to the top of Telica with the tour company Volcano Day. Sit on the edge of this active volcano sipping a cold beer and admiring the surreal sunset over the smokey crater.

LOUNGE IN LAS PEÑITAS León is within a few kilometers of the Pacific, which means a beach day is effortless. Las Peñitas is only 30-minutes away, offering hours of sunbathing, surfing, fishing, and dozens of other outdoor activities. A popular beach for locals and tourists alike, be sure to swim safely as the rip currents in certain parts can be quite powerful.

TRAVEL & ADVENTURE

EXPLORE ESTELÍ Get away from the hustle and bustle of León with a trip north to Estelí. Arrive early enough and you can explore the lush Miraflor Natural Reserve. Arrive a little later in the day? No worries! Esteli is an excellent place to kick back with a bottle of Flor de Caña and a cigar from a local plantation.

GET GOING TO GRANADA GET GOING TO GRANADA Where León embraces its revolutionary past

COOL PLACES

Where León revolutionary past via via embraces the bulletitsholes and dramatic murals adorning the bullet holes and dramatic murals adorning their their city walls, Granada showcases its colonial city walls, Granada showcases its colonial architecture architecture with vibrant color. After touring the with vibrant color. After touring the city, get lost in the city,the getMombacho lost in theVolcano greenery within the Mombacho greenery within Natural Reserve. Volcano Natural a few kilometers Only a few kilometers outside ofReserve. Granada,Only this dormant outside of Granada, this stratovolcano stratovolcano hasn’t erupted in over 500dormant years, fostering hasn’t erupted in overof 500 years, fostering a a tropical environment for hundreds plant and animal tropical species to call home. environment for hundreds of plant and

animal species to call home.

T R AV E L T I P Shuttles are convenient, quick, and comfortable … but you can find that at home! Instead, hop on the local transport known as a “chicken bus.” Though it does get a little cramped, this cheap and cozy option seats you alongside locals, offering hours of conversation and reflection.

T R AV E L T I P The cultural and colorful city of Granada will tempt you with its delicious street food options. Scour the city streets for the nation’s signature dish: the nacatamal. This traditional Nicaraguan take on the classic tamale is a boiled, meat-filled masterpiece wrapped in plantain leaves. Do yourself a favor and purchase one straight from the kitchen widow of a local Nicaraguan family’s home.

TRAVEL & ADVENTURE

COOL PLACES

MAKE A PITSTOP IN MASAYA Tucked between Granada and Managua, the city of Masaya is where you’ll want to scoop up souvenirs. Visit the National Artisan Market to find handmade gifts like hammocks, ceramics, jewelry and other crafts. Pack up your goods and go to hell – literally! You can look straight down into Volcan Masaya, also known as “the Mouth of Hell,” at Masaya Volcano National Park. Plan a trip after sundown to bask in the demonic red glow of its fiery magma.

T R AV E L T I P If time is tight, Masaya is a fantastic place to stop when traveling between Granada and Managua, especially if you’re headed straight to the airport. No matter how you spend your first trip to Nicaragua, there’s one guarantee – you’ll want to return to this gorgeous gem of Central America ASAP!

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ARTS CULTURE ENTERTAINMENT

The Soul of a Coffee Legacy Torunes Farm Family Story Inspires Nonprofit Partnership

by Valerie Scheirman

he story of the Torunes coffee plantation in Costa Rica and SoulGives coffee has a remarkable beginning. My unusual lifetime experiences almost delivered me to death’s door. Instead, I ended up in Costa Rica. There I discovered some amazing people, complete with almost fable-like stories of their own, growing coffee in challenging circumstances.

Thus, my idea to establish a nonprofit organization came to life for me. The mission would be to tell the story of these people and help them bring their coffee to the United States, while at the same time serving others. I named the nonprofit SoulGives. I had suffered severe complications from sinus surgery resulting in a brain injury. One of the treatments for what was determined to be a cerebral spinal fluid (CSF) leak was a surgical implantation of a brain shunt. Although this resolves most of the brain pressure issues, my condition is still affected by pressure from changes in weather or altitude. This increases the severity of my headaches, which I experienced frequently and for prolonged periods in my Colorado home. However, I feel much better at sea level, and the coasts of Costa Rica and Mexico are where I feel the best.

CULTURAL HERITAGE

Health and healing benefits

Click photo to learn more about SoulGives

One of the things that helps people with my condition is coffee! When the headaches get bad, a cup of coffee works well to temper the pain. There have been studies and many articles written about the benefits of drinking coffee. For me, the greatest effect is that it stops my debilitating headaches. Oh, how I love my good cup of joe. It may even be why my middle name is Jo.

My husband wanted to help me, so we decided to live at sea level as much as possible. This is how we met the Esquivel family in Costa Rica: Jaime and his brothers, Jorge, Ivan, Allen, and Erick; sisters, Denia, Flory and Jenny. Mother, Elvis; and strong dad, Don Francisco. Jaime owns the J&G Furniture Store in Huacas, Guanacaste and does incredible woodworking. Whenever we visited his shop, we would always buy the family coffee from him. I would take it back to the States for friends and family. Their feedback was consistent — it was the best coffee they had ever tasted and it became the only coffee that they wanted to drink. We joked that it was like gold and we almost needed a hiding place for it so it wouldn’t run out. The sad part was that the only way our friends and family could get this coffee was if we brought it back home to the U.S. in our suitcases. We managed to keep them about halfway supplied until the pandemic changed our travel situation.

The author with Jamie Esquivel at his family’s Torunes coffee plantation It was the best coffee they had ever tasted and it became the only coffee that they wanted to drink.

ARTS CULTURE ENTERTAINMENT

Between Oceans – Crooks, Creeps, and Crazies on the Isthmus by Trisha Harrold

BOOKSHELF

re you an expat, or thinking of becoming an expat? Then Between Oceans – Crooks, Creeps, and Crazies on the Isthmus is a must-read. This is the third book in the Maya Warwick series and picks up where Between Volcanoes leaves off. In

her inimitable style, Roan St. John exposes the sometimes tragic, sometimes comic, but always entertaining life of expats in the last undiscovered paradise called Malpaís.

The magazine is nothing but a smokescreen for the CIA’s agenda. Maya Warwick is enjoying her new life in Aix-en-Provence when she finds the calling card of William Balthazar Hastings stuck in the gate to her farm. A Washington D.C. phone number makes her suspect Hastings is with the CIA. After dinner with friends, Hastings accosts her and suggests they have a drink in a bistro, during which he explains how the CIA wants her to return to Malpaís to gather intel on certain expats who moved there in the last two years.

She is adamant that she will not go back to the country where her husband was murdered. Hastings reveals that the CIA has evidence suggesting she was instrumental in her husband’s demise and unless she cooperates, they will report her to the insurance company who paid out a large sum on her deceased husband. Reluctantly, she agrees to their terms. As a cover, the CIA created a magazine called Neotrópica and gave her the title of senior editor. To gather material for the magazine, Maya ingratiates herself into the expat community, only to discover the trials and tribulations — including murder, theft, fraud and assault — they experience after moving to this third-world backwater country, where they are viewed as moving targets. The magazine is nothing but a smokescreen for the CIA’s agenda to root out members of the cartel responsible for killing her husband and flooding the U.S with cocaine. Cleverly laced with true anecdotes and loosely disguised real-life characters, St. John’s book exposes the paradise that some expats discover after it’s too late.

About the author Roan St. John currently divides her time between the mountains of Costa Rica and Guatemala. After a high-profile career in the entertainment business, and many exciting projects as an entrepreneur, she is happily enjoying life on the isthmus where she is working on the sequel to Between Oceans.

ARTS CULTURE ENTERTAINMENT

“Thinking about writing isn’t writing. Planning to write isn’t writing. Neither is talking about it, posting about it, or complaining how hard it is. These may be part of the process. But only writing is writing.” — Jack Ketchum Photo: Steve Thornton

In Memoriam:

Jack Ketchum is Dead Reflections From His “Idiot Bastard Son” This article first appeared in Cemetery Dance, courtesy of publisher/bestselling author Richard Chizmar, shortly after the death of author Jack Ketchum in January 2018. Special thanks to author Stanley Wiater and editor Ellen Datlow. This month Ketchum would have celebrated his 75th birthday. Stephen King said that Ketchum “is on a par with Clive Barker (Hellraiser), James Ellroy (LA Confidential) and Thomas Harris (Silence of the Lambs). The only author writing more important work is Cormac McCarthy (No Country for Old Men).”

AUTHOR SPOTLIGHT

“H

e is gone. Real gone.” I lay in the hammock, look out at the Pacific and let those words sink down into the shimmering blue. I swipe through Spotify and put on Tom Waits, “Sins of the Father,” and sway for a moment, eyes closed. “Kiss my sweetheart by the Chinaball tree. Everything I have done is between God and me.” Sadness wells up in me and I struggle to push it down back there into that dark place where tears are waiting. It pulls me to the glass door and leads me through the white villa into the kitchen. I take the knife, carve a piece of mango and rest my hand on the

black marble top. Walking across the white ceramic floor in a slow drag dance, it takes me downstairs and I follow it outside, closing the door behind me. The music fades and I walk 50 paces to the shore at Playa Marbella in Costa Rica. I don’t feel the heat of the sun or sand or hear the chatter of birds and howls of monkeys. I’m deaf to the iguanas that hiss at me and waves which pound me as I swim out. Another 50 strokes and look back at the shore, I hold my breath and sink into the current.

I met Dallas Mayr, his real name, at an Emerson College alumni gathering in midtown Manhattan. He was pulled from a group of admirers, mostly women, and introduced to me. We both drank the same scotch, Dewar’s rocks. I took a Winston from him, which would later be a ritual of ours. It felt like we had met before and the rest of the party fell away except for the women around us. The next day we met at 4:30 at what he called “The Meeting,” at what was then the World Café on the Upper West Side, not far from where he lived. I knew I would be back to live close to him. When I settled in Manhattan from Boston not long after graduation, “The Meeting” became a part of my life. Writers, artists, actors, white and blue collars mixed from the vibrant flow of Lincoln Center and ABC Studios nearby. Dallas led me like Charon through its waters. The men and women who attended became my extended family.

I knew I would be back to live close to him.

“The trick of functioning with grief is that of remembering and forgetting all at once. Of letting the ghost walk at your side but not block the way.” — Jack Ketchum Photo: Steve Thornton

Turner Mojica and Jack Ketchum Photo: Claudio Sforza

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SUNRISE SUNRISE NOV OCT 1 1 NOV OCT 3130

5:34 5:32 amam 5:45 5:34 amam

SUNSET SUNSET NOV OCT 1 1 NOV OCT 3130

5:19 5:33 pmpm 5:19 5:19 pmpm

Low

05:30 1.77 ft

High

11:47 7.43 ft

Low

Tue 02

00:13 8.23 ft

06:24 1.06 ft

12:39 7.99 ft

18:37 0.88 ft

01:00 8.96 ft

07:12 0.31 ft

13:26 8.57 ft

19:24 0.31 ft

Thu 04

01:44 9.65 ft

07:58 −0.37 ft

14:12 9.10 ft

20:10 −0.18 ft

Fri 05

02:29 10.19 ft

08:43 −0.89 ft

14:57 9.49 ft

20:56 −0.51 ft

Sat 06

03:14 10.52 ft

09:29 −1.18 ft

15:44 9.68 ft

21:42 −0.61 ft

Sun 07

04:00 10.57 ft

10:15 −1.21 ft

16:31 9.65 ft

22:30 −0.48 ft

Mon 08

04:48 10.33 ft

11:03 −0.97 ft

17:21 9.42 ft

23:21 −0.11 ft

Tue 09

05:39 9.84 ft

Wed 10

11:55 −0.52 ft

18:15 9.04 ft

00:16 0.41 ft

06:35 9.19 ft

High

17:48 1.43 ft

Wed 03

12:50 0.07 ft

19:14 8.59 ft

Thu 11

01:17 0.99 ft

07:36 8.50 ft

13:51 0.66 ft

20:19 8.21 ft

Fri 12

02:25 1.47 ft

08:44 7.93 ft

14:58 1.14 ft

21:29 8.01 ft

Sat 13

03:40 1.71 ft

09:57 7.59 ft

16:08 1.40 ft

22:37 8.04 ft 23:39 8.22 ft

Sun 14

04:54 1.66 ft

11:06 7.53 ft

17:14 1.44 ft

Mon 15

05:58 1.42 ft

12:06 7.64 ft

18:11 1.36 ft

Tue 16

00:31 8.47 ft

06:51 1.11 ft

12:59 7.83 ft

19:00 1.24 ft

Wed 17

01:17 8.70 ft

07:35 0.82 ft

13:44 8.02 ft

19:41 1.13 ft

Thu 18

01:57 8.88 ft

08:14 0.58 ft

14:24 8.17 ft

20:19 1.05 ft

Fri 19

02:35 8.99 ft

08:50 0.41 ft

15:02 8.27 ft

20:56 1.03 ft

Sat 20

03:11 9.03 ft

09:25 0.31 ft

15:39 8.29 ft

21:31 1.07 ft

Sun 21

03:46 8.97 ft

10:00 0.31 ft

16:16 8.23 ft

22:07 1.19 ft

Mon 22

04:22 8.81 ft

10:35 0.42 ft

16:54 8.09 ft

22:44 1.37 ft

Tue 23

04:59 8.55 ft

11:12 0.63 ft

17:33 7.90 ft

23:23 1.61 ft

Wed 24

05:38 8.21 ft

Thu 25

NOV 27

High

Mon 01

11:51 0.92 ft

18:14 7.67 ft

00:05 1.87 ft

06:20 7.84 ft

12:33 1.24 ft

18:58 7.48 ft

Fri 26

00:52 2.09 ft

07:07 7.47 ft

13:18 1.53 ft

19:47 7.37 ft

Sat 27

01:45 2.23 ft

08:00 7.18 ft

14:09 1.75 ft

20:41 7.39 ft

Sun 28

02:44 2.21 ft

09:00 7.05 ft

15:04 1.82 ft

21:38 7.60 ft

Mon 29

03:47 1.99 ft

10:03 7.12 ft

16:03 1.71 ft

22:35 7.99 ft

Tue 30

04:48 1.57 ft

11:05 7.40 ft

17:01 1.42 ft

23:30 8.52 ft

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Inipi and Temazcal:

Understanding the Sweat Lodge Ritual by Laura Méndez

MINDFULNESS

Part 3 of 4

o elaborate on the first article in this Howler series, inipi is a ceremony to purify our bodies and minds. It originated with the sacred rituals of the indigenous native Americans.

inflammation in various parts of the body — and that they enhance cell regeneration at the same time? Did you know that our native American ancestors knew about this a long time ago?

Inipi comes from the Lakota word “iniunkajaktelo,” which means, “let’s pray to the sweat lodge.” In Mesoamérica it is known as temazcal, from the Náhuatl language. “Temaz” means steam and “calli is house,” so together they translate to “steam house.”

The steam that is produced inside the temazcal when water is sprayed on the red-hot volcanic stones creates a significant amount of negatively charged ozone. The action of shaking the bouquet of aromatic leaves causes medicinal alkaloids to be shed, and their essences — combined with the ionizing energy — produces even more ozone.

Our last article, part 2 in the October issue of Howler, concluded with a preview of what we’re looking at this time: the therapeutic benefits of infrared and ozone that this sacred ritual offers.

Modern science has discovered important therapeutic uses of ozone, including its highly beneficial germicidal action. Inside the temazcal, it acts as a powerful natural antimicrobial.

Did you know that ozone and infrared therapies are methods to treat pain and

The high presence of negative ions exerts reactions in the body, causing the aura (electromagnetic bio-structuring pattern) to expand. This manifests radiantly in all functions of the body, including those of the brain. The practice of temazcal allows and encourages this auric intelligence to regenerate the body. The electric field travels through all cells, organs and the entire nervous system, stimulating all physiological functions and metabolism. If the electric field is too weak, tiredness, listlessness and lack of vitality are manifested. This is the main cause of fatigue and numbness that many people feel when traveling in cars, airplanes, tanks, submarines, and trains. The same thing can happen when working in an environment with air conditioning or heating. It may leave people feeling completely exhausted, even if they are only sitting behind a desk. But someone working outside in a field for the same number of hours, exerting strenuous physical effort, does not experience this kind of exhaustion at the end of their day. The difference between these scenarios is air quality. The infrared rays emitted by hot stones in a sweat lodge are very helpful, especially in those conditions where these rays have demonstrated their efficacy and therapeutic benefits. The healing effects of infrared rays are also very important and beneficial as an alternative pain treatment. This has been shown in people with rheumatoid arthritis, with a positive impact on the rehabilitation of joints affected by this disease. There’s a similar therapeutic effect in treating sciatica, rheumatism and other conditions where improvements relate to increased blood flow,

decreased joint stiffness and pain, improved circulation and reduced stress. In summary, these are all potential benefits of temazcal or inipi: • Relieves premenstrual discomfort • Weight loss • Detoxification of all the body systems and organs • Improves blood circulation • Purifies the digestive system • Relieves muscle problems • Improves any bone condition • Filters the airways • Encourages introspection and reflection • Enhances liver health • Reduces the size of ovarian cysts • Relaxes the nervous system, reducing stress and anguish • Solves problems of menstrual irregularity • Tones and improves the skin

Modern science has discovered important therapeutic uses of ozone.

Thank you readers! We’re now over

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Howler Welcomes

Eduard Müller Global Pioneer in Regenerative Design and Development by John Quam

n almost every disaster movie — when catastrophes range from floods to earthquakes, from an approaching asteroid to an alien invasion — there is usually one scientist who is there predicting the coming apocalypse. He’s usually eccentric, and a genius, separated or divorced with a love of classic rock, who has left his job. And he’s determined to prove his theory is true even when no one believes him. As the end draws near he’s brought in by suits and uniforms and slaps a team together. Then, when it’s almost too late, he saves the day. He finds new love, the credits roll and we walk away cheering.

ECO-FEATURE

This is Dr. Eduard Müller. For the past 30 years, Müller has been a pioneer in regenerative design and development, the step beyond sustainable. He founded the University of International Development (UCI), the world’s first regenerative university. He also heads Regenerate Costa Rica, a program putting this country on the fast track to adopting regenerative design as a national policy — the first in the world.

While many institutions were scrambling to adapt to the pandemic, Eduard Müller had already seen the importance of online education — decades earlier — with programs in place in 60 countries. He has taken his message to 90 different countries and set up programs in more than 35 of them on every continent. Müller has also given more than 200 international conference presentations in recent years on global change and solutions through regenerative development. His accomplishments and accolades and appearances on CNN are too numerous to list. But Eduard is more focused on the challenges that face us. From his new home in Matapalo, Costa Rica, Müller says, “Our planet is in trouble: climate change, a consumer society that extracts more resources than what the planet can provide, a broken economic model combined with politics gone wrong. We also have incredible power and communication technology, especially through social media. We have enormous capacity for data analysis, trending rapidly to data analytics and artificial intelligence. However, we are not able to transfer all of this information into wisdom … yet.”

Yet. We have invited Dr. Müller to play an integral role with Howler. As a member of our Board of Directors, he will guide Howler Magazine, powered by Howler Media Holdings, towards a completely regenerative agenda beyond sustainability. It’s our intention to use this medium to help address the challenges of biodiversity and land regeneration. Howler will continue to highlight stories about the men and women who are striving to make a difference — especially those like Eduard Müller who are at the forefront of what has been termed by scientists the “Sixth Planetary Extinction.” We still have time to walk away cheering if we act now.

‘We are not able to transfer all of this information into wisdom …

yet.’

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CR BIZ

Shrimp Farming in Costa Rica

by Terry Carlile with Montserrat Quesada

Innovation and Sustainability Go Hand in Hand

cos Shrimp Group is an organic shrimp farming company based in Puntarenas, Costa Rica. With six farms and 180 collaborators, the business faithfully believes that innovation in the food industry can go hand in hand with sustainability. This is achieved using certified organic processes without the use of fertilizers, chemicals, antibiotics or hormones.

With over 20 years in the shrimp business, Ecos Shrimp Group is pleased to bring you these brief facts about this best-loved seafood in Costa Rica. Why shrimp production in Costa Rica? • We believe that many customers prefer shrimp from a country with strong environmental and labor regulation, guaranteeing a sustainable and socially responsible product. • There are a total of 1,400 hectares of shrimp farms in Costa Rica. Our group owns/operates about 50% of it.

Many customers prefer shrimp from a country with strong environmenta and labor regulation.

Challenges to overcome • Automation of processes allows us to improve our productions with renewable energy. • A diversified product line enables multichannel business expansion. Product market • We sell our shrimp to importers and distributors in Europe and the U.S. • Our product is available in Germany, United Kingdom, France and the U.S., as well as Costa Rica. (Search under organic labeling.) Number of employees • Farms and hatchery: 140 • Processing plant: 160

Solutions during COVID • Implementation of our own maturation and genetic program was how we dealt with supply challenges during the pandemic. Outlook • We plan to increase production at farms in existing areas through investment in new equipment and improvements in genetics and infrastructure. • More value-added products are also being introduced. Taste for yourself Here is a simple recipe I discovered at an oceanfront bar in Key West, Florida. 1. Clean shrimp. 2. Wrap each in a half-slice of bacon. You may use a toothpick. 3. Roll in flour, lightly seasoned with salt and pepper. 4. Fry in hot oil until golden brown. 5. Dip in honey. 6. Enjoy.

CR BIZ

Costa Rica has Strong Showing in Cologne

Ten Companies Participate in

Anuga Trade Fair by Guillaume Bur & Howler Staff

small but dynamic export delegation showcased some of Costa Rica’s most attractive food and beverage products at the recent Anuga international trade fair in Cologne, Germany. Teams representing 10 national companies made the trip to join some 4,500 exhibitors from 70 countries for a diverse program of meetings and networking events from October 9 to 13. Their presence on behalf of Costa Rica’s third most important export trade sector — the food industry accounts for 14% of internationally shipped goods — was impressive and well received.

The Costa Rican delegates promoted the products of these businesses: Taboga, Trading Blue Mountain, Ingenio el Viejo, Tertulia Brugge, Todo Natural, Instantia Costa Rica, Productos Agropecuarios Visa, Frost Food, Inalve and Productos Congelados Bajo Cero. Frozen pineapple For Michael Dahler of Frost Food Costa Rica, the Anuga trade fair was an opportunity to highlight the company’s complete range of refrigerated, export-ready products. Located in the Sarapiquí region, the Frost Food production facility takes advantage of its proximity to pineapple plantations to offer frozen pineapple slices and fruit juices.

BUSINESS FEATURE

Frost Food’s presentation also shone a spotlight on the capacity of Costa Rican industry to innovate. It demonstrated that economic development goals can be compatible with respect for the environment. Frost Food’s business goals are perfectly aligned with current trends towards a more sustainable agro-industry. In collaboration with the German company Reinartz GmbH & Co KG, Frost Food Costa Rica now hopes to use the organic waste from pineapple crops — huge volumes of crowns and peels that are difficult to dispose of and previously unusable — to produce animal feed and biogas.

Economic development goals can be compatible with respect for the environment. Anuga the global leader As the world's leading trade fair for the food and beverage industry, the Anuga event takes place every two years. In fact, the unique concept actually brings together 10 trade shows under one roof in a massive exhibition center measuring 284,000 square meters. It’s a forum for providing the latest information on cutting-edge developments, connecting supply and demand sectors and offering diverse taste experiences. This year’s themes included fine food, frozen food, organic food and beverages.

Photos of event participants visiting with Costa Rica companies.

CR BIZ

How do Escrow (Trust) Accounts Operate in Costa Rica?

he question often arises with expats moving to Costa Rica: how can we transfer large sums of money to Costa Rica from our home country bank, to complete a real estate purchase transaction or the acquisition of a business interest?

DOING BUSINESS RIGHT

The answer is that you will have to use the services of an escrow account, operated by an escrow company. Please note, “escrow” is a U.S. term. For Canadians, it is known as a trust account.

by Rick Philps

Escrow (trust) accounts in Costa Rica are regulated by the Government Banking Regulatory Authority known as SUGEF (Superintendencia General de Entidades Financieras). This entity regulates the entire banking and financial industry. It is a very powerful institution in Costa Rica, with significant power to sanction banks and financial entities for non-compliance issues. History About 10 to 12 years ago, it was quite common for individual law firms to operate their own escrow (trust) accounts,

particularly if they were a law firm involved with their clients’ real estate purchases. Then, Costa Rica was cited by several international money laundering watchdog agencies as being a haven for money laundering, particularly relating to the illicit drug trade. Costa Rica was given an ultimatum: unless certain regulatory steps were taken to increase anti-money laundering controls, the country would be “black-listed,” making international financial transactions difficult. A significant increase in administrative, reporting, and compliance requirements for escrow accounts were introduced. This effectively made it impossible for individual law firms to comply, either on a workforce or cost basis.

Accordingly, the entire escrow account industry has largely devolved into three major escrow companies, registered with SUGEF, controlling the entire escrow account market in Costa Rica. Operation of escrow (trust) accounts In order to use the services of an escrow company in Costa Rica to transfer funds here from a foreign jurisdiction for a specific purchase transaction, your Costa Rica lawyer will likely make a recommendation as to which company you should use. The escrow company will require a very detailed escrow account application to be completed by the client, providing all of the client’s personal and source of funds information.

The entire escrow account industry has largely devolved into three major escrow companies.

CR BIZ

Source of funds information will include savings from employment or business income, supported by income tax returns, an order of probate if the source is an inheritance, or the closing statement should the funds source be a property sale. Those are but a few of the possible funds sources. It will not be sufficient to state that the funds came from such-and-such bank account. In addition, the escrow company will require a copy of the client’s current passport, three months of current certified banking statements from your home country bank, a current utility bill from your home address, and a signed copy of the real estate or business purchase agreement for which the funds will be utilized. My opinion

DOING BUSINESS RIGHT

Escrow companies are very strict with clients in meeting the various compliance requirements of transferring funds from a foreign jurisdiction to Costa Rica. The detail level for personal and financial information requested will certainly

transcend the comfort level of most applicants. However, escrow companies, in the face of significant sanctions from SUGEF for any non-compliance delinquency, will be unwavering in their source of funds requirements. In response to this highly regulated industry and in an effort to avoid some of the onerous source of funds requirements, offshore escrow companies have been set up to service Costa Rica clients. This is especially true in circumstances where both a buyer and a seller will be utilizing foreign funds for a transaction involving a sale of a Costa Rica property or business interest, where the funds are not ultimately destined for a financial entity within Costa Rica. For more information and answers to your questions on diverse legal topics, visit Costa Rica Canada Law: www. costaricacanadalaw.com

Focus on Your Future in Costa Rica

Get the Real Picture from Legal Due Diligence Seminars STARTING December

Tu e s d a y

LIC. RICK PHILPS, COSTA RICA LAWYER

www.costaricacanadalaw.com Email: rick@costaricacanadalaw.com

2021

More Information and Reservations

CR BIZ

Home Luxury Tax

for 2022 T

by Ivan Granados

his month we are discussing Costa Rica’s “home luxury tax,” Impuesto Solidario para el Fortalecimiento de Programas de Vivienda (Law # 8683). This tax only applies to houses and condos or apartments over a specific construction value.

2. Pay the tax every year by the January 15 due date. Note: For 2021, the amount was USD $240,000 (133,000,000,00 colones). This amount is adjusted each year.

The entity or person obliged to file and pay this tax is the ¨luxury home¨ owner as of January 1 of each year. This includes parties in a coownership as well.

A new assessment will be made before January 15, 2022, and the tax office will announce that new amount for 2022 in December 2021.

The real estate owner must determine the value of the main residential building, plus additional facilities such as palapas, swimming pools, perimeter walls, internal streets and sports courts. The Manual of Unitary Base Values for Constructive Typology and tools are available for payors to assess the value to be declared for the luxury tax. Click this tax office link to access these resources.

Who is responsible to pay the tax? Buyers often wonder who is responsible to pay the luxury tax on the home, and about their liability if the seller did not pay the tax in the past. Buyers are only jointly liable for the tax payment in the fiscal period when they are buying the home. The buyer would not be responsible for the previous years.

LEGAL EASE

Once you’ve determined the construction value, if it exceeds the exempted amount established by the tax office for that year, you According to section 7 of Law # 8683 and must calculate the value of the associated land section 20 of the Regulation of the Solidarity Tax as per the valuation parameters and then add it. law, the buyer would not be responsible for the The sum of these values will provide you with the previous years: total property value to be declared. “SECTION 7.- Affidavit Those liable for this tax must: 1. Fill out this form every three years: Taxpayers must submit, every three (3) Formulario Único de Inscripción, years, from the effective date of this Law, Declaración y Pago Impuesto Solidario within the first fifteen (15) calendar days para el Fortalecimiento de Programas de of January of the corresponding fiscal Vivienda (Law # 8683) period, a sworn statement that updates

Pay the tax every year by the January 15 due date the value of the real estate, per the form and the conditions defined by the General Directorate of Taxation. If the appraised value is greater than the value registered by the administration, the new declared value will automatically modify the applicable tax base for the fiscal period in which it is filed. When the real estate object of this tax belongs to several co-owners, they must declare it jointly. The owner of two or more adjoining and/or overlapping real estate must accumulate them in a single declaration for this tax, as long as their use coincides with those indicated in article 2 of this Law, and said assets form a housing use unit. In the condominium property regime, the declaration of each condominium must include the corresponding proportional value for the common areas. In case of transfer of ownership of the real estate, the new owner will be jointly and severally liable for the tax payment of the fiscal period in force on the date of acquisition and the related interest. (The previous paragraph as amended by Article 3, section a) of Law No. 8981 of August 25th, 2011)” Also, the Regulation of the Solidarity Tax law states:

“Section 20.-Material obligation of taxpayers. The taxpayers indicated in section 3 of the Law will be responsible for paying the tax and its surcharges. In case of transfer of ownership of the real estate, the new owner will be jointly and severally liable for the tax payment of the fiscal period in force on the date of acquisition and the related interest. The Tax Administration may collect the tax from previous periods with the respective surcharges and penalties to whoever holds the taxpayer’s status in those periods. No agreement entered into between individuals regarding the payment of the Solidarity Tax for the Strengthening of Housing Programs requires the tax administration.” Real estate laws and the tax implications can be complex. Consulting with an attorney can help avoid costly non-payment fines. Should you have any questions about this matter, we are at your service at info@ gmattorneyscr.com or, please go to our blog to find relevant briefs about legal topics. https:// www.gmattorneyscr.com/gm_website/html/ blog.php

HM HOWLER MAGAZINE | 29

Harmonize Your Objectives by Joanna Blanco

et me begin by saying that I’ve taken my time getting around to writing about this topic. It’s one that I hope you will find relevant and empowering in your personal and professional life as my previous Howler articles were intended to be. For readers not familiar with my background, I am an Integrative Health Coach living in Costa Rica and an entrepreneur like you. Currently, most of my work hours are dedicated to marketing and sales for one major client. But as may be the case with many of you, I have certain other objectives that I want to accomplish for the sake of feeling fulfilled. It is hardly a secret that we, as humans universally, are always striving for happiness. How can we be happier? The answer is often connected with our achievement of goals. The distinct feeling of satisfaction when that happens is something we would like to hang on to. Running our own business, we are constantly following action plans to ensure everything gets done with the optimal results. When we succeed, our business succeeds and this is satisfying. So as humans seeking fulfilment in our lives outside of business, shouldn’t the same result be possible? How can we get to the next level of selfsatisfaction? Harmony is the key to being excited about working for others and working for yourself at the same time. It’s about creating harmony between both. Here are some tips to help you synchronize your work and your personal objectives.

1. Set goals for you Entrepreneurs know this better than anyone: your work project goals are in line with your clients’ goals. Set your personal goals in parallel. Sleep, eat, move, share and love. These are important goals to keep your mind and body in optimum shape. Pay attention to your personal objectives and I guarantee you’ll be efficient in your work. 2. Plan My June 2019 Howler article about time management emphasized that setting priorities and staying focused were two key factors for coping with one unchangeable fact of life: every day has 24 hours. You need to divide your day correctly. Consider this approach: 8-8-8. Divide your day into three parts and allocate a portion to sleep, to work, and to eat, move, relate, have fun and connect with yourself. It doesn't have to be a precisely equal-parts equation, but shortchanging yourself during one part of the day is bound to have negative consequences. For example, how do you feel and how well do you function at work after getting only four or five hours of sleep? Or do you constantly lack the energy to do anything other than sleep? Plan to balance your equation harmoniously. 3. Don't give up too soon Plans are not made to be perfect. The beauty of having a plan is that it’s your way of trying. One of the most repeated pieces of advice is the first sentence in this paragraph. If the plan you started out with did not give you the desired result, then rethink it. Create a new plan. Add some new energy, change your strategy and take one step further.

CR BIZ 4. Self-care The new religion, as I call it, is to care about your personal goals. The way you take care of yourself is every bit as vital as the way you care about your work. You need harmony in all areas in your life, but it mostly comes down to these two: work and the rest of your life. As an entrepreneur, these two areas can be mixed very easily. Just pay attention if this mixture is working for you.

Contact me any time: joannablanco@ vivesattva.com and follow me on Instagram and Facebook

When you accomplish any one of your objectives, you will feel happier. This mood will help you create more harmony in your life to succeed in your business and your health.

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