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03 October 2022 Americas Tax Roundup – 3 October 2022 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: US IRS and Treasury intend to issue proposed regulations on application of the noncompulsory payment regulations to certain amended Puerto Rico tax decrees US Chief Counsel memo clarifies process for determining assessment statute expiration date in multi-year IRC Section 332 liquidation Mexico introduces Electronic Multiple Immigration Forms pilot program available at select airports in Mexico Canada to lift remaining COVID-19 border requirements including vaccination, testing, and ArriveCAN as of 1 October 2022 Document ID: 2022-5937 |