Costa Rica is probably the best offshore jurisdiction in order to incorporate offshore companies and do business internationally, at least for European clients. The following are some of the reasons:
Costa Rica is one of the most stable countries in America, socially and politically, having one of the more consolidated legal and tax system.

Companies in Costa Rica are NOT taxed for international profits if the company is NOT engaged on business activities in Costa Rica and the owners are NOT resident in Costa Rica.
Costa Rica company law allows for company with Nominee Shares. After incorporation shares can be transferred to Bearer Shares.

Costa Rica follows European Civil Law Codes.

Costa Rica is not considered a Tax Heaven.

The “Sociedad Anónima” (S.A.) must be incorporated by at least two people being the incorporators and the Notary Public who prepares the incorporation deed in the Notary's Protocole Book.

The corporation must be provided with a Board of Directors of a minimum of three people (President, Secretary and Treasurer) and with a Comptroller. These positions must be occupied by four different people. The incorporators may occupy, each one of them, one of those positions, which the exception of the one of the Comptroller.

There must also be a decision on which members of the Board of Directors will be the legal representatives (individuals with powers of attorney to sign for the company); these powers are normally at least given by an Officer of the company with power to do so. The power(s) of attorney may be limited up to a certain amount or to certain actions (i.e. one may require an authorization of the shareholders to sell or encumber land), or one may require the joint action of two of the representatives for some actions or for transactions of more than a certain amount.

A name must also be chosen. Such name can be in any language; and must not be similar to any existing corporate name (a Register search must be performed in order to verify if there is no similar name already registered). The name may be a word with no meaning in any language.

Finally, the incorporation capital must be determined (which we suggest to set at a minimum amount of ten thousand colones); and the number of shares (since individual shares cannot be divided, it must be a number big enough to accommodate any transfer or distribution of shares you may encounter in the near future: we normally use 100 shares, but it could also be 1.000 or even more). The capital is not need to be disbursed.