30 May 2023

Americas Tax Roundup – 30 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:

  • Costa Rican Executive Branch files comprehensive tax reform bills
  • Chile | New mining royalty is approved and ready to become law
  • United States | IRS GLAM concludes that the regularly-traded-stock-exception test under IRC Section 897(c)(3) applies at partnership level
  • Report on recent US international tax developments — 25 May 2023
  • This week's tax treaty news in the Americas
  • Upcoming webcasts
  • Recently archived webcasts
  • US Cross-Border Taxation weekly podcast, 25 May 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 30 May 2023

Document ID: 2023-5477