23 December 2022

Americas Tax Roundup – 23 December 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:

  • Peruvian tax authority rules that reverse merger between nonresident entities triggers indirect transfer of Peruvian shares
  • Canada introduces new Labor Market Impact Assessment exemption codes under the International Mobility Program
  • Canada prohibits purchase of residential property by non-Canadians
  • OECD/G20 Inclusive Framework releases document on safe harbors and penalty relief under Pillar Two GloBE rules
  • OECD releases consultation document on tax certainty for the Pillar Two GloBE rules
  • OECD releases public consultation document on Pillar One Amount A and Digital Services Taxes
  • EY’s ‘Latest on BEPS and Beyond’ for December 2022 
  • This week's tax treaty news in the Americas
  • Upcoming webcasts
  • Recently archived webcasts
  • US Cross-Border Taxation weekly podcast, 23 December 2022
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 23 December 2022

Document ID: 2022-6262