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Costa Rica is more touristy and has a better developed tourist facilities. The climate in San Jose is also much more agreeable, when you compare it to Panama City which is very hot and humid (but today is pleasant day, cloudy and not too hot). For business Panama seems much better, it has a top offshore industry with fast incorporation and a large number of banks. I have to explore more but if IŽd choose one of the two right now to live it would be Panama.
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