16 January 2024

Americas Tax Roundup - 16 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:

  • Argentine Executive Branch sends bill to Congress that includes new tax measures
  • Argentina to issue 'Bonds for the Reconstruction for a Free Argentina'
  • Brazilian Government changes rules related to incentives treatment, interest on net equity, and other provisions for 2024
  • Brazil postpones visa requirement for nationals of Australia, Canada and the US until April 2024
  • Canadian Bill C-59 to implement Budget 2023 and other measures receives first reading
  • Peru's Congress amends Tax Code rules on interest for refunds and penalties
  • Peruvian Tax Authority changes official interpretation of capital gains tax on indirect transfers under Peru-Chile DTT
  • United States | Notice 2024-16 provides that Section 961(c) basis of acquired CFCs carries over to domestic acquiring corporations in certain covered inbound transactions
  • US Treasury adds Chile to the list of treaty countries that meet the requirements of IRC Section 1(h)(11), removes Russia and Hungary
  • Washington Dispatch for December 2023
  • The 2024 EY International Tax and Transfer Pricing Survey
  • Upcoming webcasts
  • This week’s tax treaty news in the Americas
  • US Cross-Border Taxation weekly podcast, 12 January 2024
  • The week’s EY Tax Alerts
  • EY Industry and Tax Services publications

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ATTACHMENT

Americas Tax Roundup – 16 January 2024

Document ID: 2024-5004