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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: 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 Document ID: 2021-6398 |