15 May 2023

Americas Tax Roundup – 15 May 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:

  • United States | Proposed regulations would turn off IRC Section 367(d) following certain repatriations of IP
  • US IRS addresses taxation of digital currency
  • US employers must ensure compliance with Form I-9 physical inspection requirements by 30 August 2023
  • Costa Rica Independent Worker Law published in the Official Gazette
  • Costa Rica establishes new inspection procedures for goods at Nicaragua border
  • Global Tax Policy and Controversy Watch | May 2023 edition
  • This week's tax treaty news in the Americas
  • Upcoming webcasts
  • Recently archived webcasts
  • US Cross-Border Taxation weekly podcast, 12 May 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 15 May 2023

Document ID: 2023-5455