02 February 2026

Americas Tax Roundup | 2 February 2026

 
 

A summary of the top weekly tax developments in the Americas

 
 
      
 

     This week's tax news from the Americas

  • Colombia’s Constitutional Court suspends State of Economic and Social Emergency
    The Colombia Constitutional Court issued Order 082 on 29 January 2026, provisionally suspending Decree 1390 of 2025, which had declared a State of Economic and Social Emergency (Economic Emergency). As a result of the order, Decree 1474 of 2025, which implemented tax measures tied to Decree 1390, also is suspended. Although the Court did not expressly address Decree 044 of 2026, which implemented measures to ensure continuity of residential electric energy service under the Economic Emergency, it is likely that this decree would also be affected due to the suspension of the overarching emergency declaration. A final decision from the Court is still pending.
  
 
 

    This week's newsletters

  • Trade Lines - 30 January 2026
    Our trade newsletter for global business leaders delivers timely insights into the issues shaping global commerce—from tariff shifts and supply chain disruptions to legislative developments and compliance trends.
  • The Latest on BEPS and Beyond - January 2026
    Our monthly report with brief summaries of the latest activity in the OECD Base Erosion and Profit Shifting (BEPS) project as well as country specific legislative and administrative activity, including global and regional policy trends related to the global focus on BEPS.
  
 
 

    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

     Asia

     Europe

    Middle East

  
 
 
 

Additional resources

EY Global Tax News Update
EY's Global Tax Alerts and other content can be delivered directly to your inbox. Register for EY's Global Tax News Update.

EY Guides available for download
Browse our in-depth guides covering corporate tax, indirect tax, personal taxes, TP and other tax matters in more than 150 countries.

Comments. If you have any questions or suggestions about this newsletter, please email Tax News Update Help at: ustaxalertshelp@ey.com.

 
 
 
 

About Americas Tax Roundup

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

Distributed weekly to all Americas Tax personnel.

 
 

Document ID: 2026-0321