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 Recently archived webcasts US Cross-Border Taxation weekly podcast, 23 December 2021 EY Industry and Tax Services publications ____________________________________________ Americas Tax Roundup – 23 December 2021 Document ID: 2021-6425 |