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02 August 2022

EY publication highlights 2022 Q2 tax policy developments across the Americas

The second quarter of 2022 ushered in several significant tax policy developments across the Americas. The attached Americas Tax Policy Update highlights the top tax policy developments from April through June 2022.

Highlights in this edition include:

Argentina's proposed “windfall income tax”

Brazil’s proposal for a new transfer pricing system

Canada’s Budget Implementation Act, 2022, No. 1

Chile's recently proposed tax reform

US legislative developments, including the latest on budget reconciliation

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For additional information concerning this Alert, please contact:

Ernst & Young's Center for Tax Policy

Cathy Koch, Americas Tax Policy Leader | cathy.koch@ey.com

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ATTACHMENT

Americas Tax Policy Update Q2 2022

Document ID: 2022-5729

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

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