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19 June 2023

Americas Tax Roundup – 19 June 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:

  • Brazil transfer pricing law enforceable beginning 1 January 2024
  • US IRS waives addition to tax for a corporation's failure to make estimated tax payments of its CAMT
  • Canada's Department of Finance releases consultation paper on transfer pricing rules
  • Supreme Court of Canada applies GAAR in Deans Knight
  • Argentine Government issues regulations for the promotional regime of investments in the automotive and auto parts industry
  • Peruvian tax authority clarifies methodology for determining FMV of listed/unlisted shares in indirect disposal scenario
  • Peruvian Supreme Court issues a mandatory ruling regarding certificates of residence for double tax treaty purposes
  • Mexico offers tax incentives to taxpayers who perform productive economic activities in the States of Oaxaca and Veracruz
  • Panama’s tax authority establishes procedure for closing commercial establishments that fail to comply with the obligation to issue or keep invoices or receipts
  • EY TradeFlash | June 2023 edition now available
  • Global Tax Policy and Controversy Watch | June 2023 edition
  • This week's tax treaty news in the Americas
  • Upcoming webcasts
  • Recently archived webcasts
  • US Cross-Border Taxation weekly podcast, 16 June 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 19 June 2023

Document ID: 2023-5508

 
 

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