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July 23, 2020

EY publication highlights 2020 Q2 tax policy developments across the Americas

The second quarter of 2020 ushered in several significant tax policy developments across the Americas. The attached Americas Tax Policy Update highlights the top tax policy developments from April through June 2020.

Highlights in this edition include:

 — COVID-19 tax policy developments across the Americas

 — A proposed digital services tax in Brazil

 — The new value-added tax on digital services in Chile

 — Argentina's long-awaited transfer pricing regulations

 — The Colombian holding company regulations

 — Mexico's new requirement for foreign digital service providers to collect value-added tax

 — Colombia and Costa Rica's completion of the accession process to become members of the OECD


Contact Information
For additional information concerning this Alert, please contact:
Ernst & Young's Center for Tax Policy
   • Cathy Koch, Americas Tax Policy Leader (


Americas Tax Policy Update Q2 2020