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December 21, 2020

EY publication highlights 2020 Q4 tax policy developments across the Americas

The fourth 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 October through December 2020.

Highlights in this edition include:

  • Argentina’s mandatory reporting regime for domestic and international arrangements
  • Mexico’s mandatory disclosure regime
  • A Brazilian Supreme Court decision on the value-added tax
  • Canada’s 2020 Fall Economic Statement
  • Guidance issued in the United States on certain provisions of the Tax Cuts and Jobs Act


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 Q4 2020