24 April 2023

Americas Tax Roundup – 24 April 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:

  • Canadian federal budget | Changes to the definition of 'financial service' under the Excise Tax Act
  • Canadian Government workers possible strike may cause immigration delays
  • Costa Rica | Inactive Entities Informative Return, Form D-195, will be available on 24 April 2023
  • Costa Rican Executive Branch publishes regulations for law aimed at attracting film investment to Costa Rica
  • El Salvador's Bill for the Promotion of Innovation and Technological Manufacturing encourages investment in tech companies, includes tax benefits
  • Nicaragua National Assembly approves creation of Foreign Trade Platform
  • Uruguay's Executive Branch raises income limit to apply for simplified regime for personal income tax
  • European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment Mechanism
  • EY’s ‘Latest on BEPS and Beyond’ for April 2023
  • This week's tax treaty news in the Americas
  • Upcoming webcasts
  • Recently archived webcasts
  • US Cross-Border Taxation weekly podcast, 21 April 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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ATTACHMENT

Americas Tax Roundup – 24 April 2023

Document ID: 2023-5428