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16 October 2023

Americas Tax Roundup – 16 October 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:

OECD/G20 Inclusive Framework launches Multilateral Convention to implement the Subject to Tax Rule

  • Argentine Government amends the Income Tax Law, incorporating 'cedular' tax for 'high-income' individuals

  • United States | Proposed Regulations would amend IRC Section 367(b) regulations applying to certain cross-border triangular reorganizations and inbound nonrecognition transactions

  • Dominican Republic appoints payment processors as withholding and collection agents for VAT

  • Canada's Underused Housing Tax Act — 2022 filing deadline fast approaching; no extensions announced for 2023

  • Costa Rica increases period of authorized stay for visa-exempt business visitors and other nonresidents
  • PE Watch | Latest developments and trends, October 2023
  • Global Tax Policy and Controversy Watch | October 2023 edition
  • Upcoming webcasts
  • US Cross-Border Taxation weekly podcast, 13 October 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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    Americas Tax Roundup – 16 October 2023

    Document ID: 2023-5666

     
     

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