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
____________________________________________ Americas Tax Roundup – 22 December 2023 Document ID: 2023-5735 |