09 January 2023

Americas Tax Roundup – 9 January 2023

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:

  • Brazilian Government publishes Provisional Measure adopting arm’s-length principle
  • Argentina implements new mandatory disclosure regime for international transactions
  • Peru extends temporary capital gains tax exemption for securities transferred through Lima Stock Exchange subject to certain restrictions
  • Costa Rica’s tax authority publishes income tax brackets for tax year 2023
  • Uruguay’s Ministry of Economy and Finance sets minimum non-taxable amount of net wealth tax
  • Uruguay updates list of countries or jurisdictions deemed low or no taxation
  • Uruguay Government proposes tax incentives to attract IT professionals
  • Uruguay introduces zero VAT rate on hotel-related services to resident tourists for the summer season
  • US announces suspension of routine visa services and imposition of COVID-19 testing requirement affecting travel from People's Republic of China
  • This week's tax treaty news in the Americas
  • Upcoming webcasts
  • Recently archived webcasts
  • US Cross-Border Taxation weekly podcast, 6 January 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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ATTACHMENT

Americas Tax Roundup – 9 January 2023

Document ID: 2023-5018