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30 November 2023

EY publication highlights 2023 Q3 tax policy developments across the Americas

The third quarter of 2023 ushered in several significant tax policy developments across the Americas. The attached Americas Tax Policy Update highlights the top tax policy developments from July through September 2023.

Highlights in this edition include:

  • OECD releases 2023 report on tax transparency in Latin America
  • Argentine Government amends the Income Tax Law, incorporating 'cedular' tax for 'high-income' individuals
  • Canada moves ahead with its own digital services tax, releasing draft legislation
  • Costa Rica removed from EU’s ‘blacklist’ of non-cooperative jurisdictions for tax purposes
  • Chilean Government announces content of 'Fiscal Pact'

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For additional information concerning this Alert, please contact:

Ernst & Young's Center for Tax Policy

Cathy Koch, Americas Tax Policy Leader | cathy.koch@ey.com

  • Jeffrey Van Hove, United States Tax Controversy Leader | jeffrey.van.hove@ey.com

  • Julie Byrne, Global Tax Policy | julie.byrne@ey.com

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    ATTACHMENT

    Americas Tax Policy Update Q3 2023

    Document ID: 2023-5715

     
     

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