24 September 2023

Americas Tax Roundup – 25 September 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:

  • US IRS publishes additional interim guidance clarifying certain provisions of the corporate alternative minimum tax
  • US Treasury economist states US preference on transfer pricing rules
  • Argentine Government proposes to evaluate a 15% corporate minimum tax
  • Brazil to begin issuing new visa and residence permits for nationals of Community of Portuguese Language Countries
  • Canada | Distributed investment plans required to request certain investor information by 15 October 2023
  • Uruguay extends VAT rate-reduction period for tourism sector
  • Costa Rican President partially vetoes law aimed at making reforms to achieve exclusion from EU list of non-cooperative jurisdictions in tax matters
  • Mexico eliminates COVID-19-related relaxation of immigration deadlines for residence permit holders
  • USCIS issues policy guidance to clarify eligibility for Extraordinary Ability and Outstanding Professor/Researcher immigrant visa classifications
  • The Latest on BEPS and Beyond | September 2023 edition
  • Global Tax Policy and Controversy Watch | September 2023 edition
  • This week’s tax treaty news in the Americas
  • Upcoming webcasts
  • US Cross-Border Taxation weekly podcast, 22 September 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 25 September 2023

Document ID: 2023-5638