Expanding your business beyond Costa Rica’s borders can open the door to significant financial and tax advantages. The Cayman Islands, a well-known offshore financial hub, is a preferred destination for entrepreneurs seeking a tax-neutral jurisdiction with a strong legal framework. With no direct corporate taxes, rigid confidentiality laws, and a stable regulatory regime, it’s no surprise that many Costa Rican investors and businesses are looking to establish an International Business Company (IBC) there. However, before taking the plunge, it’s important to consider key legal aspects, such as the regulations set by the Cayman Islands Monetary Authority (CIMA), compliance with anti-money laundering (AML) laws, and the economic substance requirements introduced in recent years. Understanding how Costa Rica’s tax authorities view offshore structures under Controlled Foreign Corporation (CFC) rules can also be crucial in structuring your business effectively.
Whether you're a tech entrepreneur in San José seeking global expansion or an investor leveraging international tax planning strategies, setting up a Cayman Islands company involves specific steps. From selecting the right company structure and preparing the necessary documents to navigating local compliance laws, this guide will walk you through everything you need to know. You’ll learn about registration requirements, the legal formalities involved, and the key regulatory aspects that must be addressed to ensure a smooth incorporation process.
Can you register a company in the Cayman Islands from Costa Rica?
Yes, individuals and business entities from Costa Rica can register a company in the Cayman Islands. The jurisdiction allows incorporation from any country without requiring physical presence. The process is entirely remote and digital, making it accessible to entrepreneurs worldwide. With over 100,000 companies registered in the Cayman Islands, the jurisdiction is known for its streamlined regulatory environment, free from unnecessary bureaucratic hurdles. There are no residency requirements for directors or shareholders, enabling full foreign ownership and management.
For those in Costa Rica looking to establish a Cayman Islands company, platforms like Vepapu provide a smooth and legally compliant setup process. The entire registration and management of the company can be handled online, eliminating the need for in-person visits. This makes the Cayman Islands an attractive choice for international business expansion while ensuring compliance with local and global regulations.
Common reasons for individuals and businesses from Costa Rica to incorporate in the Cayman Islands
Asset Protection
Costa Rican entrepreneurs and investors often seek the Cayman Islands as a secure jurisdiction for safeguarding their wealth. With strong legal protections and creditor-resistant structures, Cayman entities help shield assets from legal disputes, political risks, or unforeseen financial liabilities in Costa Rica.
Inheritance Planning
Wealthy Costa Rican families incorporate in the Cayman Islands to structure inheritance plans that maintain asset continuity across generations. Cayman’s flexible trust laws allow for effective succession planning, ensuring that family assets remain under optimal management and beyond the reach of local inheritance complications.
Taxation Benefits
Unlike Costa Rica, where corporate tax rates can be significant, the Cayman Islands imposes no direct taxes on corporate income, capital gains, or dividends. This tax-neutral environment enables Costa Rican businesses and individuals to optimize profits while maintaining compliance with international tax regulations.
Holding All Assets and Properties
Many Costa Rican high-net-worth individuals prefer to use Cayman Islands companies to hold international real estate, investment portfolios, and business assets. This allows for streamlined ownership, simplified estate planning, and enhanced financial confidentiality when managing assets across multiple jurisdictions.
Privacy
Corporate registries in Costa Rica are relatively transparent, which can expose business owners to unwarranted scrutiny. By incorporating in the Cayman Islands, businesses and individuals benefit from strict confidentiality laws that protect directors', shareholders', and beneficial owners' identities from public disclosure, ensuring a higher level of financial privacy.
Ease in Operating Business
The Cayman Islands offers a highly efficient corporate environment with minimal regulatory burdens, allowing companies to operate internationally without being bogged down by excessive compliance. Costa Rican entrepreneurs seeking expansion appreciate Cayman’s pro-business policies, making it easier to manage global ventures with fewer bureaucratic hurdles.
Less and Streamlined Compliance Requirements
Costa Rican companies often face complex tax compliance and bureaucratic obligations that can hinder operational efficiency. Cayman entities, in contrast, require minimal reporting, have no mandatory annual audits in many cases, and provide a straightforward registration process, reducing corporate administration costs and time constraints.
Running a Restricted Business
Costa Rica prohibits or heavily regulates certain types of business activities, such as financial services, online gaming, and cryptocurrency ventures. Organizing such businesses through a Cayman Islands company allows entrepreneurs to legally engage in global markets under a regulatory framework that supports innovation and international trade.
Foreign Exchange & Capital Controls
Costa Rica has certain foreign exchange limitations and regulatory complexities when moving funds internationally. Incorporating in the Cayman Islands gives businesses better access to unrestricted foreign transactions, allowing for seamless global payments, investment flows, and multicurrency banking without local restrictions.
International Banking & Investment Flexibility
Holding a Cayman Islands company provides Costa Rican businesses and investors easier access to international banking facilities, multicurrency accounts, and investment structures. Global financial institutions often regard Cayman-based companies as more credible, facilitating smoother banking relationships and access to a broader range of financial services.
Avoiding Local Political & Economic Instability
While Costa Rica remains relatively stable, periodic tax reforms, regulatory uncertainty, and economic shifts can create financial risks. By incorporating in the Cayman Islands, Costa Rican entrepreneurs and investors can diversify their holdings, mitigating potential disruptions caused by shifts in local policies or economic downturns.
Access to Global Investors & Venture Capital
Cayman Islands companies are widely accepted by international investors, private equity firms, and venture capitalists. Costa Rican startups and entrepreneurs seeking global funding opportunities benefit from incorporating in Cayman, as it enhances investor confidence and simplifies the fundraising process across major financial hubs.
Intellectual Property (IP) Holding & Licensing
Costa Rican businesses looking to protect or license intellectual property internationally often register their patents, trademarks, and copyrights under Cayman Islands entities. This not only provides stronger asset protection but also offers tax-efficient strategies for IP monetization and global licensing agreements.
Reputation & Credibility in International Markets
Incorporating in the Cayman Islands helps Costa Rican businesses establish an internationally recognized corporate presence, facilitating smoother dealings with multinational enterprises, financial institutions, and global regulators. This enhanced credibility can be crucial for companies looking to expand beyond Latin America and into competitive global markets.
Dual-Entity Structuring for Compliance & Optimization
Many Costa Rican business owners use a Cayman Islands company alongside a local entity to optimize taxation, simplify cross-border transactions, and maintain compliance with international regulations. This dual-entity approach enhances operational flexibility while ensuring adherence to both Costa Rican and global business standards.
What challenges could arise while incorporating a company in the Cayman Islands from Costa Rica?
Understanding Offshore Compliance
Incorporating a company in the Cayman Islands requires a thorough understanding of international compliance requirements. Costa Rican entrepreneurs must ensure that their offshore entity abides by anti-money laundering (AML) regulations, economic substance laws, and international tax standards. Failure to comply with these regulations can result in hefty fines or the loss of good standing, making it essential to stay updated and work with knowledgeable service providers.
Banking Limitations
Opening a business bank account for a Cayman Islands company can be a lengthy and complex process, especially for Costa Rican nationals. Banks often request extensive documentation to verify the legitimacy of the business, its shareholders, and its source of funds. Depending on the industry, additional due diligence may be required, particularly for sectors deemed high-risk, such as cryptocurrency or financial services, which may face stricter scrutiny.
Regulatory Changes
Global tax policies are constantly evolving, and both Costa Rican entrepreneurs and Cayman-incorporated entities must adapt to shifting regulations. International frameworks like the OECD’s Base Erosion and Profit Shifting (BEPS) initiative aim to combat tax avoidance, potentially requiring greater reporting and transparency from offshore companies. Additionally, changes in Costa Rican tax laws or exchange controls could impact the ease of managing an offshore entity from abroad.
Ongoing Maintenance Costs
While incorporating a company in the Cayman Islands is relatively straightforward, maintaining compliance comes with ongoing costs. Annual renewal fees, registered agent expenses, and potential auditing requirements must be factored into the operational budget. Without proper oversight, missing critical filings could result in penalties or even company dissolution. However, Vepapu simplifies compliance for Costa Rican business owners, handling all requirements online and ensuring seamless business operations.
Limited Local Operations
A Cayman Islands company is primarily designed for international business, asset protection, and investment holding rather than conducting local commerce. Entrepreneurs from Costa Rica seeking to hire local staff or maintain a physical office in the Cayman Islands may find regulatory restrictions preventing them from doing so. Unless registered as a local business, a Cayman entity cannot engage in commercial activities within the jurisdiction, making it more suitable for global operations than domestic trade.
Different types of companies that can be registered in the Cayman Islands from Costa Rica
Exempted Company
An exempted company is the most popular offshore business structure in the Cayman Islands, ideal for Costa Rican entrepreneurs seeking confidentiality and ease of operation. This type of entity is free from local corporate taxes and has minimal reporting requirements, making it attractive for international trade, investment holding, and asset protection.
Limited Liability Company (LLC)
A Cayman Islands LLC provides flexibility for business owners in Costa Rica who want a hybrid structure combining corporate protections with partnership-style management. Unlike traditional corporations, an LLC operates under a membership agreement, allowing customized governance while benefiting from limited liability protections for its owners.
Foundation Company
A foundation company is a unique legal entity that merges characteristics of a trust and a corporation, making it an excellent choice for asset protection and philanthropy. This structure does not require shareholders, allowing Costa Rican individuals and businesses to establish long-term wealth management strategies while maintaining full legal personality.
Limited Partnership (LP)
A limited partnership in the Cayman Islands is commonly used for private equity and investment structures, making it appealing to Costa Rican investors seeking offshore fund opportunities. It consists of at least one general partner managing operations and one or more limited partners whose liability is restricted to their financial contributions.
Special Economic Zone (SEZ) Company
An SEZ company provides tax advantages and regulatory benefits for businesses operating within designated free trade zones in the Cayman Islands. This structure is particularly useful for Costa Rican businesses in technology, commodities trading, or financial services looking to benefit from a stable, business-friendly regulatory environment.
.webp)
Company Structures in the Cayman Islands: A Detailed Comparative Analysis
Read Now
Requirements to start a company in the Cayman Islands from Costa Rica
Members
For a Cayman Islands exempted company, at least one shareholder and one director are required, and both can be of any nationality and do not need to be local residents. Limited Liability Companies (LLCs) must have at least one member, who may be an individual or a corporation, with no residency requirements in the Cayman Islands. There is no obligation to appoint a local director or member, making it an attractive option for Costa Rican entrepreneurs seeking full control without local interference.
Registered Office and Registered Agent
Every Cayman Islands company must have a registered office within the jurisdiction, provided by an authorized corporate services provider. A registered agent is also required for LLCs, playing a key role in maintaining compliance with local regulations. Costa Rican business owners must engage a licensed firm in the Cayman Islands to meet these requirements, ensuring smooth communication with regulatory authorities.
Company Name Approval
Before incorporation, the proposed company name must be approved by the Cayman Islands General Registry to ensure uniqueness and compliance with local naming guidelines. Names that are identical to existing entities, imply illegal activities, or suggest a connection to the government may be rejected. Entrepreneurs from Costa Rica should submit multiple name choices to expedite approval and avoid delays in the registration process.
Minimum Share Capital
There is no mandatory minimum share capital for an exempted company in the Cayman Islands, though a standard authorized share capital of USD 50,000 is commonly used to facilitate administrative ease. While an LLC does not issue shares, capital contributions are determined by the members in accordance with the operating agreement. This flexible capital structure benefits Costa Rican investors, allowing them to structure their business according to specific financial goals.
Incorporation Paperwork
Exempted companies must submit a Memorandum and Articles of Association (MAA), outlining the business structure, shareholder rights, and company objectives. For LLCs, a Registration Statement is required, specifying members' details and the nature of the entity. Costa Ricans incorporating a business must work with a Cayman-based professional services provider to properly draft and submit these incorporation documents to the General Registry.
Due Diligence
All shareholders, directors, and key personnel must pass stringent due diligence checks, as part of the Cayman Islands’ compliance with global anti-money laundering (AML) standards. This includes providing certified identification, proof of address, bank references, and details on the business’s purpose and funding sources. Costa Rican applicants should prepare these documents in advance to ensure a smooth onboarding process with the chosen registered agent.
For Individuals:
The following documents are required for every individual member (directors, shareholders, and ultimate beneficial owners)
A certified true copy (scanned version) of a bank statement or utility bill (e.g., electricity, gas, water, internet, cable, waste management, and sewage).
Copies of the last two tax returns, a letter of employment, a letter from an accountant certifying your annual income, or financial statements or bank statements from the last 2 years.
A comprehensive Curriculum Vitae (C.V.), Resumé, or Linkedin profile.
A detailed description of your business activities (products and services, sectors, major operating countries), and business model.
For Corporations:
The following documents are required for every corporate member (corporate directors, corporate shareholders, and ultimate beneficial owners)
Certificate of Incorporation
Memorandum and Articles of Association / Constitution
Register of Director
Register of Shareholder / UBO
Extract of the company’s details from the Registrar of Companies, which can include any of the following: Business Profile / Certificate of Incumbency / Certificate of Good standing (valid for within 6 months if any).
How to Register a Company in the Cayman Islands from Costa Rica?
Step 1: Decide on the Structure
Single Entity Structure
A standalone Cayman Islands company is ideal for Costa Rican entrepreneurs seeking global trade, asset protection, or investment opportunities. This structure allows business owners to benefit from the tax-neutral environment and regulatory advantages of the Cayman Islands while maintaining a separate corporate identity.
Double Entity Structure
A double entity structure involves establishing a Cayman holding company that owns a subsidiary operating in Costa Rica. This setup is commonly used by business owners looking to expand internationally while optimizing tax efficiency and legal protection. It enables businesses to manage profits and assets through the Cayman entity while maintaining local operations in Costa Rica.
Multiple Entity Structure
A Cayman holding company that owns multiple subsidiaries in different jurisdictions is an effective solution for investors managing diverse international ventures. This approach is frequently used for investment funds, real estate portfolios, and multinational corporate structures. It facilitates efficient asset management and risk distribution while benefiting from Cayman’s regulatory framework.
Step 2: Paperwork and Company Incorporation
Company name availability check and reservation
Before incorporating a company in the Cayman Islands, ensure that your chosen business name is available. The Cayman Islands General Registry allows entrepreneurs to check and reserve their desired name before completing registration. This step ensures exclusivity and avoids conflicts with existing entities.
Preparation of corporate documents and submission
Depending on the structure, the required documents include a Memorandum and Articles of Association (M&AA) for an exempted company or a Registration Statement for an LLC. These documents must be submitted to the Cayman Islands General Registry for review. If the registry requests clarifications or modifications, adjustments must be made before final approval is granted.
Step 3: Opening a Bank Account
Opening a bank account for your company is not mandatory. If required, you can open a corporate bank account in the Cayman Islands or any other international financial center, including Costa Rica. Banks may have varying requirements regarding initial deposits, minimum balances, and in some cases, in-person verification.
Many business owners operating from Costa Rica choose to maintain their local banking relationships while handling international transactions through their Cayman entity. Cayman companies frequently open accounts in global financial hubs such as Singapore, Hong Kong, Switzerland, or the UAE, depending on business needs.
Alternatively, digital banking services provide a seamless and flexible banking solution for Cayman entities. These services allow businesses to manage finances without the restrictions of traditional banks, offering ease of access and lower operational costs.
Step 4: Apply for Licenses (if required)
Depending on the business activity, additional regulatory licenses may be necessary.
Financial Services License – Required for businesses involved in investment funds, asset management, or financial advisory services. This license ensures compliance with the Cayman Islands Monetary Authority (CIMA) regulations.
Virtual Asset Service Provider (VASP) License – Necessary for cryptocurrency exchanges, blockchain businesses, and virtual asset service providers operating under Cayman’s financial oversight framework.
Insurance & Reinsurance License – Required for companies providing insurance or reinsurance services, ensuring adherence to the regulatory standards set forth by the Cayman Islands Monetary Authority.
.webp)
Certificate of Incorporation provided by the Registry in the Cayman Islands approving your company's incorporation
What are the Annual Compliance Requirements in the Cayman Islands?
Filing an Annual Return
All Cayman Islands companies must file an annual return with the Registrar of Companies by the prescribed deadline, typically January 31. The annual return is a straightforward declaration confirming the company’s status and compliance with local regulations but does not require submission of financial statements.
Payment of Annual Government Fees
To maintain good standing, companies must pay an annual government fee, which varies based on the company’s category and share capital structure. Payment is due by January 31 each year, and failure to meet the deadline may result in penalties or the company being struck off the register.
Maintaining a Registered Office and Registered Agent
Every Cayman Islands company must maintain a registered office within the jurisdiction and appoint a licensed registered agent. The registered office serves as the official address for service of legal documents and regulatory correspondence, ensuring compliance with local corporate laws.
Economic Substance Compliance (If Applicable)
Entities conducting relevant activities under the Cayman Islands Economic Substance Act must demonstrate adequate economic presence in the jurisdiction. This includes maintaining core income-generating activities, employing qualified personnel, and meeting physical presence requirements where applicable. Companies must submit annual economic substance filings to the Tax Information Authority to confirm compliance.
Registers Maintenance and Record Keeping
Cayman Islands companies must keep updated records, including a register of directors, a register of members, and other corporate documents at the registered office. Additionally, accounting records must be maintained for at least five years and should adequately reflect the company’s financial position, even though they are not required to be filed with authorities.
Industry Specific Compliance for Regulated Entities
Regulated entities such as investment funds, insurance companies, and trust service providers are subject to additional compliance requirements under the supervision of the Cayman Islands Monetary Authority (CIMA). These entities must submit annual regulatory filings, meet audit requirements, and implement robust anti-money laundering (AML) policies to maintain their licensed status.
Non-Compliance Implications
Failure to comply with annual requirements can result in penalties, restrictions on business activities, or administrative actions, including the company being struck off the Companies Register. A struck-off company may face legal consequences, difficulty in reinstatement, and reputational damage, making timely compliance essential for maintaining business continuity in the Cayman Islands.
Annual Filings, Renewals, and Reporting Requirements for the Cayman Islands Company
Read Now
Other Considerations in Forming a Company in the Cayman Islands from Costa Rica?
Double Taxation Agreement (DTA)
Costa Rica and the Cayman Islands do not have a Double Taxation Agreement (DTA) in place, meaning income generated by a Cayman-based company could still be subject to taxation in Costa Rica under local tax laws. Costa Rican tax authorities may evaluate whether offshore income should be reported domestically, especially if the entity has Costa Rican shareholders or derives income linked to the country.
Permanent Establishment (PE)
Costa Rican authorities may assess whether a Cayman Islands company creates a Permanent Establishment (PE) in Costa Rica if it has physical operations, employees, or substantial management activities tied to the country. If a PE is determined, the offshore entity could be taxed in Costa Rica on earnings attributable to its local presence, which could affect the expected tax advantages of incorporating in the Cayman Islands.
Controlled Foreign Corporation (CFC) Rules
Although Costa Rica does not have specific Controlled Foreign Corporation (CFC) regulations, tax authorities may still scrutinize offshore entities controlled by Costa Rican residents. If deemed that the Cayman company is merely holding income without genuine business activities, such income could be attributed to Costa Rican shareholders and taxed as personal income in Costa Rica.
Economic Substance (ES) in the Cayman Islands
Cayman Islands Economic Substance (ES) laws require companies engaged in certain relevant activities, such as banking, insurance, and fund management, to demonstrate actual management and operational presence in the jurisdiction. If a Costa Rica-based entrepreneur forms a Cayman company engaging in regulated activities, they may need to ensure compliance with ES rules through local staffing, premises, and governance measures.
Transfer Pricing
Costa Rica enforces strict transfer pricing regulations requiring related-party transactions to follow the arm's length principle. If a Costa Rican company interacts financially with a related Cayman entity, authorities may review pricing structures to ensure income is not artificially shifted offshore to lower taxable obligations. Ensuring documentation and compliance is essential to avoid adjustments or penalties.
Visa and Residence
A Cayman-registered company does not automatically grant visa or residence privileges in the Cayman Islands or Costa Rica. If a Costa Rican entrepreneur wishes to reside in the Cayman Islands for business purposes, they may need to apply for an Investor or Business Visitor Permit while ensuring compliance with local immigration requirements to maintain legal presence.
How Vepapu Can Assist You in Opening Your Company in the Cayman Islands from Costa Rica?
Vepapu simplifies the process of setting up a Cayman Islands company for entrepreneurs and businesses in Costa Rica, offering a seamless, fully remote incorporation service. Without needing to travel, you can register your company online, from name approval to obtaining the Certificate of Incorporation. Vepapu assists Costa Rican clients with everything from choosing the right business structure to handling essential documentation and banking solutions, whether in the Cayman Islands, Costa Rica, or other international financial centers. Additionally, Vepapu ensures compliance with annual filing requirements such as submitting annual returns to the Cayman Islands Registrar of Companies and meeting Economic Substance (ES) obligations if applicable. With expert guidance and end-to-end support, Vepapu makes offshore company formation in the Cayman Islands efficient and stress-free for Costa Rican entrepreneurs looking to expand internationally.
Frequently Asked Questions while forming a company in the Cayman Islands from Costa Rica
Can I form a company in the Cayman Islands from Costa Rica?
Yes, as a resident or citizen of Costa Rica, you can incorporate a company in the Cayman Islands without needing to travel there. The Cayman Islands allow foreign individuals to register companies remotely through licensed registered agents who handle the incorporation process, document filings, and compliance requirements on your behalf.
Does Costa Rica have any tax treaties or agreements, such as DTA (double taxation agreements), with the Cayman Islands?
No, Costa Rica does not have a double taxation agreement (DTA) with the Cayman Islands. This means that there is no automatic tax relief mechanism in place for income earned by a Cayman Islands company that is taxable in Costa Rica. If you are earning income in Costa Rica through your Cayman entity, you should assess potential tax obligations under Costa Rican tax laws.
Does the Cayman Islands share any details with the Costa Rica government and authorities?
The Cayman Islands operate under strict confidentiality laws and do not automatically exchange financial details with Costa Rica. However, under global transparency initiatives such as the Common Reporting Standard (CRS), financial institutions in the Cayman Islands may be required to share financial account information with Costa Rica's tax authorities if applicable. This generally applies to tax residents of Costa Rica holding financial accounts in the Cayman Islands.
Does Costa Rica recognise the company documents issued by the Cayman Islands?
Yes, Costa Rica recognises company documents from the Cayman Islands if they are properly authenticated. Since both Costa Rica and the Cayman Islands are part of the Hague Convention on Apostille, Cayman-incorporated companies can have their documents legalized through an Apostille stamp. This certification ensures that documents such as the certificate of incorporation, memorandum and articles of association, and corporate resolutions are legally accepted in Costa Rica for business purposes.
Do I need any approvals from the Costa Rica government to incorporate a company in the Cayman Islands?
No, Costa Rica does not require prior approval for its residents or businesses to incorporate a company in the Cayman Islands. However, if you plan to use your Cayman company for operations within Costa Rica, you may need to comply with any local reporting, regulatory, or tax requirements depending on the nature of your business activities.
Can I open a bank account for my Cayman Islands company in Costa Rica?
Yes, you can open a bank account for your Cayman Islands company in Costa Rica if local banks are willing to accept it. The Cayman Islands do not impose any restrictions on where you can open a corporate bank account. If you have an existing banking relationship in Costa Rica or find it more convenient to operate locally, you may be able to set up an account, but Costa Rican banks will have their own compliance procedures regarding offshore company accounts.
Can I operate my Cayman Islands company from Costa Rica?
Yes, you can manage and operate your Cayman Islands company from Costa Rica. There are no restrictions preventing you from using a Cayman entity to conduct international business while residing in Costa Rica. However, if the company generates revenue within Costa Rica, local tax obligations may apply, and you should ensure that your business structure aligns with Costa Rican tax regulations.
Are Cayman Islands companies blacklisted or restricted in Costa Rica?
No, the Cayman Islands are not currently blacklisted by Costa Rica for taxation or financial purposes. However, Costa Rica has introduced measures to counter offshore tax avoidance, and businesses operating with Cayman entities may be subject to additional scrutiny, particularly if they are used for tax planning purposes. It is essential to ensure compliance with Costa Rican regulations when conducting business activities from or within the country.
Can a Cayman Islands company hold property or real estate in Costa Rica?
Yes, a Cayman Islands company can own property or real estate in Costa Rica. There are no legal restrictions preventing a foreign offshore company from holding land, real estate, or other assets in Costa Rica. However, depending on the property type and intended use, certain regulatory and tax obligations may apply, such as property taxes, transfer taxes, and corporate filings.
Can I hire employees in Costa Rica through my Cayman Islands company?
Yes, a Cayman Islands company can employ workers in Costa Rica. However, if you hire employees locally, you will need to comply with Costa Rican labor laws, including employment contracts, social security contributions, and payroll tax regulations. Additionally, Costa Rican authorities may require the company to register locally for tax and labor compliance purposes.
.webp)
.svg){kind=icon}
.webp)
.webp)
.webp)
.webp)
%20(1).png)
.webp)
.svg)
.png)
.webp)
.png)
.png){kind=small}
