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27 November 2023

Americas Tax Roundup – 27 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:

  • Bermuda government releases draft legislation for adoption of a 15% corporate income tax
  • Canada's new trust reporting requirements apply for first time to 2023 tax year
  • Colombian court annuls tax ruling disallowing FTC on interest income Colombian tax residents receive from nonresidents
  • US Tax Court holds that non-US partnership was securities dealer engaged in US trade or business, liable for partnership withholding tax
  • Uruguayan Government regulates tax measures affecting foreign IT professionals
  • OECD holds Tax Certainty Day addressing MAP developments and updates on tax certainty efforts
  • Now available! Digital services tax – 2023 jurisdiction activity summary (17 November 2023)
  • The Latest on BEPS and Beyond | November 2023 edition
  • Upcoming webcasts
  • US Cross-Border Taxation weekly podcast, 22 November 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 27 November 2023

Document ID: 2023-5714

 
 

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