20 December 2021

Americas Tax Roundup – 20 December 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:

OECD releases Model Rules on Global Minimum Tax: First Impressions

  • Canada delivers its Economic and Fiscal Update 2021

  • Canada's Minister of Finance tables Digital Services Tax

  • Costa Rica’s Tax Authority publishes list of industries and economic activities to be considered as criterion for selecting taxpayers for tax audits

  • Costa Rica enacts law to promote investment in and development of international film productions in Costa Rica

  • US: FinCEN again extends certain signature authority reporting (FBAR, Form 114) over foreign financial accounts

  • Latest edition of EY’s ‘TradeWatch’ available now 

  • This week's tax treaty news in the Americas

  • Upcoming webcasts

  • US Cross-Border Taxation weekly podcast, 17 December 2021

  • The week’s EY Tax Alerts

  • EY Industry and Tax Services publications

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    Americas Tax Roundup – 20 December 2021

    Document ID: 2021-6398