22 December 2020

Updated! EY publication highlights 2020 Q4 tax policy developments across the Americas

Updated EY publication includes tax policy developments that occurred at the close of 2020 across the Americas

An updated Americas Tax Policy Update for the quarter ended 31 December is attached below. This updated publication highlights the top tax policy developments from October through December 2020.

Certain tax policy developments that occurred from 15 December to 31 December 2020 are indicated throughout the publication by an asterisk. This edition includes news about the US elections and year-end COVID-19 legislation.

Additional highlights include:

  • Argentina’s mandatory reporting regime for domestic and international arrangements
  • Mexico’s mandatory disclosure regime
  • A Brazilian Supreme Court decision on the value-added tax
  • Canada’s 2020 Fall Economic Statement
  • Guidance issued in the United States on certain provisions of the Tax Cuts and Jobs Act

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For additional information concerning this Alert, please contact:

Ernst & Young's Center for Tax Policy

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ATTACHMENT

Updated Americas Tax Policy Update Q4 2020

Document ID: 2020-6613