www.dentonsmunoz.com/en/insights/articles/2021/september/6/costa-rica-digital-nomad-visa-law-10008
www.ey.com/en_gl/tax-alerts/costa-rica–digital-nomad-visas
Update:
consortiumlegal.com/en/costa-rica-the-first-debate-approves-the-project-to-attract-digital-nomads/