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22 December 2023

Americas Tax Roundup – 22 December 2023

Please note: The Americas Tax Roundup is being sent early due to Ernst & Young LLP’s US offices closing beginning Monday, 25 December 2023 and re-opening Tuesday, 2 January of the new year. EY will resume issuance of the newsletter on Monday, 8 January 2024.

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 additional Administrative Guidance on Pillar Two GloBE Rules and update on Pillar One Amount A timeline
  • US Treasury announces entry into force of the US-Chile tax treaty
  • New US interim CAMT guidance offers welcome relief from possible double-counting of CFC earnings in AFSI, but possible compliance burdens
  • Canada's Bill C-59 to implement outstanding indirect tax measures receives first reading
  • Argentina implements new economic measures with impact on tax and foreign exchange matters
  • Costa Rican Ministry of Finance and Tax Authority publish regulations for new foreign-source passive income regime
  • Uruguay extends Electronic Invoicing System obligations to all Uruguayan taxpayers
  • The Latest on BEPS and Beyond | December 2023
  • Upcoming webcasts
  • Recently archived webcasts
  • This week’s tax treaty news in the Americas
  • US Cross-Border Taxation weekly podcast, 22 December 2023
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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Americas Tax Roundup – 22 December 2023

Document ID: 2023-5735

 
 

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