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April 15, 2024

Americas Tax Roundup I 15 April 2024


A weekly summary of the top weekly tax news, trends
and developments in the Americas


     This week's tax news from the Americas

  • Canada | British Columbia amends definition of software for PST purposes
    The 2024-25 British Columbia (BC) budget, tabled on 22 February 2024, announced retroactive amendments to the Provincial Sales Tax Act (PSTA) that seek to expand the definition of "software" and the taxability of the "use" of software in BC. The proposed amendments are consistent with the BC government's current administrative position with respect to the interpretation of the term "software," which emanates primarily in response to a 2023 BC Supreme Court (BCSC) decision. The proposed amendments are included in Bill 3, Budget Measures Implementation Act, 2024, which received second reading in the BC legislative assembly on 5 March 2024.
  • Brazil postpones visa requirement for nationals of Australia, Canada and the US until April 2025
    On 9 April 2024, Brazil's government announced that the implementation of the visa requirement for nationals of Australia, Canada and the United States who travel to Brazil for business or tourism purposes has been postponed to 10 April 2025. Travelers who enter Brazil for business or tourism purposes before 10 April 2025 will not be required to obtain a visa, irrespective of when they depart from Brazil.
  • Mexico announces new visa requirement for nationals of Peru
    Effective 20 April 2024, nationals of Peru must obtain a visa before entering Mexico for business, tourism or to transit through the country. Starting on this date, Peruvian nationals will be required to have a visitor visa before travel, a passport that is valid for at least 180 days and other supporting documents (e.g., invitation letter, hotel/flight reservation) to be admitted.
  • Mexico suspends diplomatic relations with Ecuador
    The Mexican Government suspended diplomatic relations with Ecuador on 6 April 2024 in response to the unauthorized entry into the Mexican Embassy by the Ecuadorian police on the evening of 5 April 2024. Due to these events, Mexican diplomatic personnel have left the country and no Mexican visa applications can be filed currently in Ecuador. Individuals seeking to obtain a Mexican visa will need to travel to an alternate location where Mexico has a diplomatic outpost.
  • Peru rescinds new rule requiring Mexican nationals to obtain a visa prior to entry
    On 11 April 2024, the Peruvian government passed Decree No. 012-2024-RE (“the Decree”) which states that Mexican nationals will not be required to obtain a visa prior to admission into the country. This follows the announcement on 8 April 2024 that Mexican nationals would require an entry visa to be admitted to Peru as of 23 April 2024. As a result of the Decree, Mexican nationals may continue to enter Peru using only their valid passports (without a visa) for business and tourism for up to 180 days per calendar year.
  • Global Tax Policy and Controversy Watch | April 2024 edition
    EY’s Global Tax Policy and Controversy Watch highlights recent policy and administrative developments around the world. This month’s publication highlights (1) how to find certainty amid tax policy transformation; (2) US Administration affirms commitment to Pillar One, protecting US R&D in Pillar Two; and (3) OECD releases sixth annual peer review report and revised peer review documents on BEPS Action 6 relating to prevention of treaty abuse.
  • PE Watch | Latest developments and trends, April 2024
    The latest edition of the PE Watch is available. This edition highlights an Indian court ruling that no further profit attribution was needed for a Singapore company’s Indian operations, and an Indian tribunal ruling on the physical presence requirement for a service permanent establishment.

     This week's newsletters


     This week's tax treaty news from the Americas

  • Canada and Ukraine: free trade agreement approved by Ukrainian Parliament
  • Curaçao and Suriname: tax treaty initialed
  • United States and Spain: social security agreement signed
  • Uruguay and Finland: first round of negotiations held for social security agreement

     Upcoming EY webcasts

A calendar of all upcoming EY webcasts is available.


     Recent EY podcasts

All episodes of the EY Cross-Border Taxation Spotlight and
EY Talks Tax are available through Apple podcasts.


     This week's EY Global Tax Alerts

     Americas Tax Alerts

     Other Global Tax Alerts

     Human Capital Alerts

    Indirect Tax Alerts


     This week's EY industry and services publications

     Life Sciences

     People & Workforce

     Managing Risk


Additional resources

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About Americas Tax Roundup

Published by NTD's Tax Technical Knowledge Services Group, Washington, D.C.
Jennifer Brittenham, writer and editor

Distributed weekly to all Americas Tax personnel.


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


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