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20 November 2023

Americas Tax Roundup – 20 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:

  • US - Chile tax treaty ratified by Chilean Congress closer to entering into force
  • United States | Proposed regulations on qualified business units include simplified elections for determining IRC Section 987 gain or loss, but restrict the recognition of losses
  • US Federal Claims Court permits US citizens who are residents of France to claim a treaty-based foreign tax credit against US net investment income tax
  • US IRS launches new initiative to strengthen transfer pricing enforcement
  • US IRS announces hiring for Advance Pricing and Mutual Agreement Program
  • Uruguay's Government enacts law for accountability for 2022, making some changes to tax regulations
  • Upcoming webcasts
  • US Cross-Border Taxation weekly podcast, 17 November 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 20 November 2023

Document ID: 2023-5707

 
 

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