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19 December 2023

Americas Tax Roundup – 18 December 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 releases more Pillar Two global minimum tax guidance, new timeline for Pillar One MLC
  • Brazilian Government discusses changes to interest on net equity for 2024
  • Canada | Finance releases draft legislation relating to retirement compensation arrangements secured by letters of credit
  • Canada Revenue Agency updates views on safe income
  • Costa Rica's Tax Authority publishes income tax brackets for tax year 2024
  • US Treasury provides guidance on the creditability of Pillar Two taxes, grants relief for pre-GloBE DCLs and extends temporary relief from FTC regulations
  • Since 2021, the number of FG500 companies headquartered in the US has increased, reversing downward trend
  • EY Global Tax Controversy Flash Newsletter available
  • Global Tax Policy and Controversy Watch | December 2023 edition
  • EY TradeWatch | Issue 3, 2023 edition now available
  • This week’s tax treaty news in the Americas
  • US Cross-Border Taxation weekly podcast, 15 December 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 18 December 2023

Document ID: 2023-5733

 
 

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