21 December 2020 Americas Tax Roundup – 21 December 2020 EY’s Americas Tax Roundup newsletter, prepared by EY Global Tax, provides a summary of the top weekly tax news, trends and developments in the Americas. Highlights of this week’s edition include: - COVID-19 relief measures continue throughout Americas
- Chilean tax authorities release regulations for foreign pass-through investment vehicles
- Argentina provides further specifications on the definition of ‘final beneficiaries’ and extends the obligation to report
- Peru's tax authorities establish 29 January 2021 as due date for secondary filling of 2017, 2018, and 2019 CbC reports
- Peruvian tax authorities establish guidelines for capital gains tax exemption applicable to transfers of shares through the Lima Stock Exchange
- Peru repeals agribusiness preferential tax regime
- US final and proposed PFIC regulations provide a mix of favorable and unfavorable provisions, with significant implications for insurance companies
- Canada: Employer obligation to remit GST/HST/QST by 31 January 2021 on deemed supplies made to pension entities and master pension entities
- EY’s ‘Latest on BEPS and Beyond’ for December 2020
- US Cross-Border Taxation weekly podcast, 11 December 2020
- The week’s EY Tax Alerts
- EY Industry and Tax Services publications
____________________________________________ Americas Tax Roundup – 21 December 2020 Document ID: 2020-6606 |