16 January 2023

EY publication highlights 2022 Q4 tax policy developments across the Americas

The fourth 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 October through December 2022.

Highlights in this edition include:

  • Brazil’s new transfer pricing rules
  • Modifications to Chile's recently proposed tax reform
  • Colombia's approved tax reform 
  • Mexico’s progress on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
  • US Treasury and IRS final and proposed guidance

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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 Q4 2022

Document ID: 2023-5269