Here is some great news for green-minded expats.
The Costa Rican tax department required all tax contributors to keep their account documents for five years and their accounting books up-to-date at all times. This meant gobs and gobs of paper and sufficient storage places to stash all the stuff. Not very green thinking.
In a country that pledges to be carbon neutral by 2021 — different politicians have used a variety of different pledge dates — not allowing companies to digitize their accounting was insane.