23 December 2021

Americas Tax Roundup – 23 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:

Ecuador enacts tax reform

  • Peruvian Tax Authority challenges deduction of intercompany charges

  • Costa Rica: Inactive entities must file a Simplified Income Tax Return starting on 1 January 2022

  • Costa Rica’s Tax Authority publishes ‘Plan to Enhance the Tax Compliance’

  • EY publication highlights 2021 Q4 tax policy developments across the Americas

  • OECD releases Model Rules on the Pillar Two Global Minimum Tax: Detailed review

  • EY’s ‘Latest on BEPS and Beyond’ for December 2021 

  • This week's tax treaty news in the Americas

  • Upcoming webcasts

  • Recently archived webcasts
  • US Cross-Border Taxation weekly podcast, 23 December 2021

  • The week’s EY Tax Alerts

  • EY Industry and Tax Services publications

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    ATTACHMENT

    Americas Tax Roundup – 23 December 2021

    Document ID: 2021-6425