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02 May 2023

EY publication highlights 2023 Q1 tax policy developments across the Americas

The first quarter of 2023 ushered in several significant tax policy developments across the Americas. The attached Americas Tax Policy Update highlights the top tax policy developments from January through March 2023.

Highlights in this edition include:

  • Brazil issues guidance on new transfer pricing rules
  • Canada discusses 2023/2024 federal budget
  • Chile rejects tax reform bill
  • Colombia releases new development plan
  • Costa Rica added to EU list of non-cooperative jurisdictions (Annex I) for the first
  • Honduran Government to file new tax reform before the National Congress
  • Mexico formally ratifies MLI

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Contact Information
For additional information concerning this Alert, please contact:
 
Washington Council Ernst & Young
   • Cathy Koch, Americas Tax Policy Leader (cathy.koch@ey.com)
   • Julie Byrne, Global Tax Policy (julie.byrne@ey.com)

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ATTACHMENT

Americas Tax Policy Update Q1 2023

Document ID: 2023-0794

 

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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