25 January 2021

Americas Tax Roundup – 25 January 2021

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:

  • US President Biden takes office
  • Brazilian Superior Court of Justice addresses whether technical service fees are subject to withholding tax under treaty with Spain
  • Peru enacts new tax measures for 2021
  • Peru: new regulations outline financial information banks must report to Peruvian tax authority
  • Peru no longer requires certain recipients of corporate income from investment funds to keep accounting books and records
  • Peru-Japan income tax treaty will apply beginning 1 January 2022
  • Peru enacts new preferential tax regime for agribusiness
  • US Trade Representative releases findings of investigation on DST regimes of Austria, Spain, and the UK, and on Vietnam’s currency valuation practices
  • EY’s ‘Latest on BEPS and Beyond’ for January 2021
  • EY’s ‘Latest on BEPS and Beyond’ – 2020 review edition
  • This week’s tax treaty news in the Americas
  • Upcoming webcasts
  • US Cross-Border Taxation weekly podcast, 22 January 2021
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 25 January 2021

Document ID: 2021-5084