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13 November 2023

Americas Tax Roundup – 13 November 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:

  • Double tax treaty with United States inches towards Chilean ratification
  • Uruguay and United States sign exchange-of-information agreement
  • US court denies Liberty Global's claim for the IRC Section 245A dividends-received deduction on economic substance doctrine grounds
  • US IRS rules that a foreign limited partnership indirectly owned by a foreign government is not a per se corporation
  • Canada Revenue Agency publishes anticipated list of designated notifiable transactions
  • Peru implements new residence regulations for nationals of Mercosur and Andean Community Member States
  • OECD and country officials discuss BEPS 2.0 Pillars One and Two and other OECD tax work
  • Washington Dispatch for October 2023 available now
  • Global Tax Policy and Controversy Watch | October 2023 edition
  • Upcoming webcasts
  • US Cross-Border Taxation weekly podcast, 10 November 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 13 November 2023

Document ID: 2023-5701

 
 

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