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2023 Articles

December 2023

28 Dec - Argentina: New incentive regime for large investments includes direct and indirect tax, customs measures

27 Dec - Bermuda: Legislation introducing corporate income tax signed into law

27 Dec - Argentina: Measures for the reconstruction of the Argentine economy include direct and indirect tax, customs changes

26 Dec - Bolivia: Extended deadline to present affidavits and pay taxes for certain oil companies

22 Dec - Bolivia: Updated rates of products subject to specific consumption tax for 2024

21 Dec - Brazil: Chamber of Deputies approves indirect tax reform bill

21 Dec - Chile: U.S. income tax treaty enters into force

20 Dec - Chile: Guidance on obligation of digital service platforms to issue third-party electronic invoices; other direct and indirect tax developments

19 Dec - Canada: Overview of GST and other indirect tax changes for 2023

19 Dec - Mexico: Tax credit for taxpayers affected by Hurricane Otis (State of Guerrero)

15 Dec - Bolivia: Updated rates of corporate profits tax, special tax on hydrocarbons, tax on international air departures

14 Dec - Dominican Republic: New tax incentives for commercial civil aviation

13 Dec - Costa Rica: Updated tax brackets for 2024

12 Dec - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline

12 Dec - Canada: Information reporting requirements for trusts

5 Dec - Bolivia: Modifications to billing system

4 Dec - Canada: First reading of second 2023 federal budget bill includes EIFEL, hybrid mismatch, and DST rules

4 Dec - Canada: Tax “fairness relief” requests related to 2013 due by 31 December 2023

1 Dec - Colombia: Final regulations on new significant economic presence rule

November 2023

August 2023

28 Aug - Costa Rica: Guidance on employment requirement for taxation of capital income under corporate income tax provisions

25 Aug - Bolivia: Deadline to implement online invoicing modalities postponed for fourth, fifth, and sixth groups of taxpayers

25 Aug - KPMG report: Potential U.S. tax implications of proposed Bermuda corporate income tax

25 Aug - Canada: Details of changes to AMT rules in draft legislation

23 Aug - Canada: Details of draft revised DST rules

22 Aug - Brazil: Changes in accounting and tax treatment of credit losses

18 Aug - Bolivia: Digital notification of administrative acts

18 Aug - Canada: Details of clean economy incentives in draft legislation

17 Aug - Canada: Provincial sales tax annual information return due 31 August for online marketplaces (British Columbia)

15 Aug - Canada: Details of draft revised EIFEL rules

15 Aug - Dominican Republic: Draft rule on appointment of VAT and income tax withholding and collection agents

14 Aug - Brazil: Tax reform bill involving federal, state, and municipal indirect taxes

14 Aug - Canada: Draft legislation includes Pillar Two rules and revised DST and EIFEL rules

14 Aug - Canada: New GST/HST guidance for insurance intermediaries

14 Aug - Canada: Prescribed rates of interest for income tax, PLOI purposes (fourth quarter 2023)

11 Aug - Costa Rica: Draft bill on taxation of passive income

9 Aug - Bermuda: Implementation of corporate income tax within scope of Pillar Two global minimum tax rules

9 Aug - Mexico: Agreement for collection of lodging taxes (Nuevo Leon)

8 Aug - Venezuela: Law for coordination and harmonization of tax powers of states and municipalities

4 Aug - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for July 2023

1 Aug - Bolivia: Online billing modality for “fourth group of taxpayers” further postponed

1 Aug - Bolivia: Online billing modality for “fifth group of taxpayers” postponed

June 2023

29 Jun - Canada: 2023 federal budget (Bill C-47) receives Royal Assent

29 Jun - Canada: Changes to PST collection for online marketplace facilitators effective 1 July 2023 (British Columbia)

29 Jun - Bolivia: “Fifth group of taxpayers” to implement online billing modality

27 Jun - Bolivia: Categorization of taxpayers in national taxpayer registry

27 Jun - OECD: Tax transparency in Latin America 2023

23 Jun - Costa Rica: Updated list of cross-border digital service providers

16 Jun - Chile: Obligation to issue tax receipts for all transactions, regardless of amount

15 Jun - Canada: Budget 2023 general anti-avoidance rule consultation, KPMG comments

15 Jun - Canada: Consultation on clean economy incentives

15 Jun - Canada: Direct and indirect tax measures in federal budget (Bill C-47) enacted

9 Jun - Mexico: Income tax and VAT benefits for economic activities in Isthmus of Tehuantepec

8 Jun - Mexico: Directorate for registry of specialized service providers or specialized works

8 Jun - Canada: QST annual information return for distribution platform operators due 30 June (Quebec)

8 Jun - Canada: Tax measures in 2022 economic update enacted (Quebec)

7 Jun - KPMG report: U.S. foreign tax credit issues arising from 2022 Colombian tax reform

6 Jun - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for May 2023

6 Jun - Dominican Republic: Law creating national tax system of electronic invoicing passed

1 Jun - Canada: Bill including refundable manufacturing investment tax credit enacted (Ontario)

1 Jun - Canada: Extension of manufacturing and processing exporter tax incentive enacted (Saskatchewan)

May 2023

31 May - Chile: Congress approves bill on new mining royalty

30 May - Canada: Income and property tax measures in 2023 budget (Prince Edward Island)

25 May - Chile: VAT exemption applicable to workers who work alone not available to sole proprietorships

25 May - Mexico: Obligation to present tax opinion to Infonavit

24 May - Bolivia: Online billing modality for “fourth group of taxpayers” postponed

23 May - Costa Rica: Declaration by inactive legal entities due 31 May

22 May - Costa Rica: Proposed introduction of global income tax system

22 May - British Virgin Islands: Economic substance guidance for entities claiming tax residence in Jersey, Guernsey, or Isle of Man

18 May - Canada: Financial institutions’ annual GST/HST and QST returns due 30 June 2023

18 May - Canada: Tax measures in 2023 budget enacted (British Columbia)

15 May - Mexico: List of 185 registered foreign providers of digital services (as of 30 April 2023)

11 May - Canada: Federal fuel charge beginning 1 July 2023 (New Brunswick)

11 May - Canada: Regulations filed to implement film and video production tax credit (Newfoundland and Labrador)

8 May - Mexico: Updated procedures to obtain opinion on compliance with social security tax obligations

4 May - Canada: Prescribed rates of interest for income tax, PLOI purposes (third quarter 2023)

1 May - Chile: Modified concept of taxable service for VAT purposes; other VAT developments

1 May - Bolivia: Tax treatment of nonresident individuals earning Bolivia-source income

April 2023

28 Apr - Bolivia: Extended deadline for filing corporate income tax forms, statements

28 Apr - Canada: Expanded mandatory reporting obligations

27 Apr - Canada: Tax measures in 2023 federal budget bill

27 Apr - Costa Rica: Recent tax-related developments

25 Apr - Colombia: Updated e-invoicing regulations

20 Apr - Canada: Extension of manufacturing and processing exporter tax incentive (Saskatchewan)

18 Apr - Mexico: Increase in lodging tax rate for certain tourist accommodation services (State of Guerrero)

14 Apr - Brazil: Report of tax developments for financial, insurance, real estate sectors

13 Apr - Canada: Budget bill including corporate income tax measures receives Royal Assent (Manitoba)

13 Apr - Canada: Tax measures in 2022 budget enacted (Quebec)

11 Apr - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for March 2023

11 Apr - Bolivia: Guidance for repetition actions

6 Apr - KPMG report: Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)

6 Apr - Bahamas: Economic substance legislation and guidance notes introduced

6 Apr - Bermuda: Increased marine and port taxes

6 Apr - Canada: Reminder of 30 April 2023 deadline, tax on cross-border insurance

6 Apr - Canada: Agri-processing tax credit receives Royal Assent (Alberta)

6 Apr - Canada: Small business deduction changes proposed in 2023 budget (Ontario)

5 Apr - Canada: Preparing for excessive interest and financing expenses limitation (EIFEL) legislation

4 Apr - Jamaica: Tax measures in 2023-2024 budget

4 Apr - Bolivia: Modernization of registration procedures and modification to national digital biometric taxpayer register

4 Apr - Mexico: Payroll electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 July 2023 (three-month extension)

March 2023

31 Mar - Costa Rica: Recent tax and customs related developments

31 Mar - Canada: Penalty, interest relief for late-filed underused housing tax returns

29 Mar - Canada: Tax provisions in federal budget for 2023

24 Mar - Canada: Tax measures in 2023 budget (Newfoundland and Labrador)

24 Mar - Canada: Tax proposals in 2023 budget (Nova Scotia)

24 Mar - Canada: Tax measures proposed in 2023 budget (Ontario)

23 Mar - Canada: Agri-processing tax credit introduced in 2023 budget (Alberta)

23 Mar - Canada: Tax measures in 2023 budget (Quebec)

23 Mar - Canada: Tax measures in 2023 budget (Saskatchewan)

22 Mar - Canada: Tax measures in 2023 budget (New Brunswick)

22 Mar - Bolivia: Online billing modality for “fourth group of taxpayers”

21 Mar - Chile: Tax treatment of expenses and donations associated with catastrophes; VAT development

17 Mar - Canada: Housing tax obligations for charities, NPOs

17 Mar - Mexico: "Offset" figure not a payment of VAT (court decision)

17 Mar - Mexico: List of 182 registered foreign providers of digital services (as of 28 February 2023)

15 Mar - Barbados: Tax measures in 2023 budget

13 Mar - Canada: Possible tax changes in 2023 federal budget

9 Mar - Chile: “Recovery and early assistance plan” tax relief measures; VAT developments

9 Mar - Canada: No income tax changes in 2023 provincial budgets (Northwest Territories, Nunavut, Yukon)

8 Mar - Canada: Rephrased source of income test (court decision)

8 Mar - Canada: Tax measures in 2023 budget (Manitoba)

8 Mar - Mexico: Extension for submission of informative returns

7 Mar - Bolivia: Application procedure for issuance of certificates of fiscal credit notes

7 Mar - Bolivia: Extended deadline for certain taxpayers to register in VAT sales and purchases registry for February 2023

2 Mar - Colombia: 2023 report on corporate compliance for legal entities with presence in Colombia

1 Mar - Canada: Tax measures in 2023 budget (British Columbia)

1 Mar - Canada: Tax provisions in 2023 budget (Alberta)

2022 Articles

December 2022

29 Dec - Brazil: Amendments to state-level sales tax (ICMS) (São Paulo)

22 Dec - Canada: Changes to individual income tax system; temporary suspension of fuel tax (Alberta)

22 Dec - Canada: Payments of interest on family income-splitting loans due 30 January 2023

22 Dec - Canada: Second federal budget bill enacted

21 Dec - Mexico: Modifications to miscellaneous tax resolution 2022, including extension for implementation of CFDI 4.0

19 Dec - Canada: Overview of GST and other indirect tax changes for 2022

19 Dec - Colombia: Tax reform measures include 15% minimum tax, surcharges, digital services tax

15 Dec - Canada: Proposed corporate income tax and harmonization measures from 2022 budget (Quebec)

15 Dec - Canada: Extended gas and fuel tax reductions, amendments to film tax credit in fall economic update enacted (Ontario)

15 Dec - Canada: Feedback requested on draft regulations to modernize CBSA’s systems and business processes

15 Dec - Canada: Third reading of second federal budget bill including measures from 2022 and 2021 budgets

15 Dec - Mexico: Criteria for compliance and verification of employer obligations in hotel industry

15 Dec - Mexico: Limitation on deductibility of net interest held valid (court decision)

14 Dec - Costa Rica: Public consultation on imposition of VAT on purchase and sale of certain products

14 Dec - Trinidad and Tobago: Tax measures in Finance Act 2022

9 Dec - Brazil: Income tax treaty with United Kingdom signed

9 Dec - Canada: 2022 fall economic update (Quebec)

8 Dec - Canada: Comments requested on clean hydrogen and technology investment tax credits

8 Dec - Canada: Expansion of federal fuel charge to Newfoundland and Labrador, Nova Scotia, and Prince Edward Island

November 2022

28 Nov - Panama: “Extraordinary payment agreements” for tax obligations

28 Nov - Canada: Year-end tax considerations for company owners, managers

22 Nov - Canada: Revised excessive interest and financing expenses limitation (EIFEL) proposals

22 Nov - Brazil: New rules for the deduction of losses on receipt of credits from financial institutions

18 Nov - Costa Rica: Deadline for filing informative tax returns of dormant companies extended to 30 April 2023

18 Nov - Costa Rica: Reduced VAT on goods in “basic tax basket”; credit for general sales tax on commercial vehicles repealed

17 Nov - Argentina: Update on ratification of MLI

17 Nov - Canada: Proposed beneficial ownership reporting requirements for trusts postponed

17 Nov - Canada: Tax “fairness relief” requests related to 2012 due by 31 December 2022

17 Nov - Canada: Budget bill including corporate income tax measures receives Royal Assent (Manitoba)

17 Nov - Canada: Extended small business tax relief receives Royal Assent (Saskatchewan)

17 Nov - Canada: Extension and expansion of capital investment tax credit (Nova Scotia)

15 Nov - Canada: Tax provisions in economic update (Ontario)

15 Nov - Mexico: Increase to state taxes on remuneration for subordinate personal work and drinking water (Baja California state)

14 Nov - Panama: Benefits granted under “SEM Visa” not unconstitutional (Supreme Court decision)

11 Nov - Bolivia: Fourth group of taxpayers required to issue tax documents through online billing modality

10 Nov - Canada: Pension plan contribution limits for 2023

10 Nov - Canada: Prescribed rates of interest for income tax, PLOI purposes (first quarter 2023)

10 Nov - Canada: Second federal budget bill includes measures from 2022 and 2021 federal budgets

10 Nov - Canada: Reduced individual income tax rates (New Brunswick)

10 Nov - Canada: Extension of temporary small business income tax rate reduction (Saskatchewan)

8 Nov - Mexico: List of 162 registered foreign providers of digital services (as of 31 October 2022)

7 Nov - Mexico: Payroll electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 April 2023 (three-month extension)

4 Nov - Canada: Changes to excessive interest and financing expenses limitation (EIFEL) rules in 2022 fall economic update

3 Nov - Canada: GST/HST obligations of employer-sponsored pension plans, 31 December deadline

September 2022

30 Sep - Trinidad and Tobago: Tax measures proposed in 2023 budget

29 Sep - Canada: Changes to customs importer of record rules, implications for e-commerce importers

29 Sep - Canada: Increased audit activity related to annual federal 10% excise tax on cross-border insurance premiums

27 Sep - Bolivia: Extended deadline for online billing modality, 2021 fees for unified agricultural regime

22 Sep - Canada: Filing of annual information return for provincial sales tax by online marketplace facilitators (British Columbia)

22 Sep - Canada: Pension plan contributions and employment insurance apply to restaurant tips (court decision)

15 Sep - Canada: Bill including corporate income tax measures enacted (Ontario)

13 Sep - Mexico: List of 159 registered foreign providers of digital services (as of 31 August 2022)

12 Sep - Mexico: Tax reform proposals in economic package for 2023

12 Sep - Bolivia: Legislation concerning tax incentives and excise tax rates

8 Sep - Canada: Deadline of 3 October 2022 for sales tax rebate on machinery and equipment (British Columbia)

8 Sep - Canada: Required investor data collection under GST/HST and QST systems

7 Sep - Bolivia: Extended deadline for certain taxpayers to register in purchases and sales registry

7 Sep - Chile: Requirements for reduced withholding tax rate for foreign insurance companies, recent VAT developments

6 Sep - Mexico: Proposed seventh modification to miscellaneous tax resolution 2022, changes to tax-related penalties

1 Sep - Canada: Extension of temporary small business tax rate reduction; PST on entertainment charges (Saskatchewan)

August 2022

25 Aug - Canada: Draft beneficial ownership reporting requirements for trusts

24 Aug - Mexico: Penalties and sanctions do not apply to noncompliant electronic invoices with consignment note complement

19 Aug - Mexico: Civil law debt offsetting system not a means of payment to credit VAT (court decision)

18 Aug - Canada: Draft excessive interest and financing expenses limitation (EIFEL) rules

18 Aug - Canada: Proposed budget legislation concerning financial institutions

17 Aug - Canada: Mandatory disclosure rules proposed to apply beginning 2023

17 Aug - Canada: Possible changes to general anti-avoidance rule (GAAR), comments due 30 September 2022

17 Aug - Canada: Proposed increase to disbursement quota rate for charities, NPOs

17 Aug - Canada: Reintroduced 2022 budget bill proposes corporate income tax changes (Ontario)

15 Aug - Costa Rica: Extension of deadline for filing dormant entities tax returns

8 Aug - Panama: Extension for updates to taxpayer registry, due 31 August 2022

8 Aug - Brazil: Report of tax developments for financial, insurance, real estate sectors

5 Aug - Brazil: Reporting of tax benefit by companies engaged in R&D activities

5 Aug - Canada: Overview of tax-related provisions in “green measures” (Québec)

5 Aug - Canada: Prescribed rates of interest for income tax, PLOI purposes (fourth quarter 2022)

3 Aug - Uruguay: Proposed corporate income tax changes would capture certain passive income generated abroad

2 Aug - Bolivia: Guidance concerning tax payment facilities

1 Aug - Bolivia: Revised rules regarding failure-to-pay penalty

June 2022

30 Jun - Canada: 2022 federal budget bill enacted

30 Jun - Canada: New measures to harmonize with federal budget, other business income tax changes (Quebec)

30 Jun - Canada: Temporary customs relief available for goods imported from Ukraine

23 Jun - Canada: Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)

22 Jun - Mexico: New obligations for information about “controlling beneficiaries,” part of 2022 tax reforms

16 Jun - Canada: 2021 fall economic update bill now law

16 Jun - Canada: 2022 federal budget passes third reading

16 Jun - Canada: Increased action on imports produced by forced labor

16 Jun - Canada: New QST annual information return for distribution platform operators due 30 June 2022 (Quebec)

16 Jun - Canada: Tax measures in 2022 budget enacted (Quebec)

15 Jun - Argentina: Procedures for requesting accreditation or refunds under mining investment law

15 Jun - Bolivia: Increased penalties regarding noncompliant invoices

13 Jun - Mexico: Electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 January 2023 (six-month extension)

10 Jun - Mexico: Extended deadline regarding rules for cancelling electronic invoices

9 Jun - Brazil: Tax updates concerning financial, insurance, and real estate industries

9 Jun - Canada: Corporate tax credit measures enacted (Newfoundland and Labrador)

9 Jun - Canada: No income tax changes in 2022 provincial budgets (Northwest Territories, Nunavut, Yukon)

9 Jun - Canada: Tax measures in 2022 budget enacted (British Columbia)

9 Jun - Mexico: Automation of tax compliance

9 Jun - Panama: Exemption from selective consumption tax for electric vehicles

6 Jun - Bolivia: Proposals to modify procedural rules regarding tax remittances, related penalties

3 Jun - Argentina: New exchange rate regime for oil and natural gas companies

2 Jun - Canada: Measure to enhance value-added agriculture incentive receives Royal Assent (Saskatchewan)

May 2022

26 May - Bolivia: Revisions to national taxpayer registry provisions

23 May - Costa Rica: Guidance regarding suspended deadlines for procedures before tax administration

20 May - Bolivia: Taxpayer billing information systems, registration rules

20 May - Trinidad and Tobago: Property tax implementation expected in 2022

19 May - Canada: Corporate tax credits (Newfoundland and Labrador)

19 May - Canada: Measures to harmonize with federal rules (Quebec)

19 May - Costa Rica: Electronic filing of import returns

16 May - Mexico: Subcontracting information system reporting

12 May - Mexico: Requirement to include consignment note complement with electronic invoices

12 May - Canada: Corporate tax measures in fall economic update

12 May - Canada: Repeal of proposed non-resident property tax (Nova Scotia)

10 May - Canada: Family income-splitting loans, increased interest rate beginning 1 July 2022

10 May - Bolivia: Extension of VAT deadlines for April 2022

10 May - Costa Rica: Update on tax incentives for investment outside greater metropolitan area

9 May - Mexico: Third modification to miscellaneous tax resolution 2022 and tool for validation of electronic invoices data

6 May - Mexico: Validation of data in electronic invoices

5 May - KPMG report: BEPS 2.0 implementation considerations for Mexico

5 May - Canada: Budget bill receives first reading; tax measures from 2022 budget

5 May - Canada: Draft hybrid mismatch legislation

5 May - Canada: Prescribed rates of interest for income tax, PLOI purposes (third quarter 2022)

5 May - Canada: Tax relief for First Nations, indigenous taxpayers extended through 31 December 2022 (COVID-19)

3 May - Canada: Tax measures in 2022 budget (Ontario)

3 May - Costa Rica: Tax-related incentives for investment outside greater metropolitan area

April 2022

28 Apr - Canada: Changes to corporate incentives (Saskatchewan)

26 Apr - Costa Rica: Payment of tax obligations

25 Apr - Bolivia: Extend deadline for filing corporate income tax forms, statements

25 Apr - Chile: Instructions for mutual agreement procedure under income tax treaties, recent VAT developments

21 Apr - Costa Rica: Alternative methods of operations for import transactions, due to affected computer systems

21 Apr - Costa Rica: Temporary relief for imports, quantification of exchange differential, ultimate beneficial owners reporting

20 Apr - Brazil: Monitoring and reviewing certifications to the Authorized Economic Operators program

20 Apr - Mexico: Social security (IMSS) agreement regarding reporting by subcontractors

19 Apr - Canada: Funding and incentives for businesses included in federal budget

14 Apr - Bolivia: Further extension of VAT deadlines

14 Apr - Canada: Investment limited partnerships’ annual GST/HST and QST returns due 30 June 2022

13 Apr - Canada: Tax measures in 2022 budget (Manitoba)

12 Apr - Bolivia: Extension of certain VAT and tax deadlines

12 Apr - Canada: Provisions in 2022 federal budget concerning financial services sector

11 Apr - Costa Rica: Reminder of requirement to report ultimate beneficial owners

8 Apr - Saint Lucia: 2022-2023 budget presented; certain tax measures effective for international business companies

8 Apr - Canada: Tax proposals in 2022 budget (Newfoundland and Labrador)

8 Apr - Canada: Tax provisions in federal budget for 2022

7 Apr - Canada: Expansion of, increase in non-resident home buyers tax (Ontario)

7 Apr - Brazil: Extension of excise tax (IPI), products imported under new Mercosur common nomenclature

7 Apr - Brazil: State-level sales tax (ICMS) reporting by banks and financial institutions

4 Apr - Mexico: Extension of time for start-of-work notices (Yucatán)

1 Apr - Canada: Provincial sales tax changes, effective 1 April 2022 (Saskatchewan)

March 2022

31 Mar - Canada: Tax measures in 2022 budget (Nova Scotia)

30 Mar - Bolivia: Taxpayers required to issue digital tax documents

30 Mar - Canada: Federal budget expected 7 April 2022

29 Mar - Canada: Proposed luxury tax on vehicles, boats, and aircraft

29 Mar - Chile: Update on status of income tax treaty with United States

29 Mar - Dominican Republic: Proposal to revise tax procedural and administrative rules

25 Mar - Mexico: Tax relief regarding subcontracting (Yucatán)

25 Mar - Canada: Reminder of 30 April 2022 deadline, tax on cross-border insurance

25 Mar - Canada: Reminder of 31 March deadline, sales tax rebate for machinery and equipment (British Columbia)

25 Mar - Canada: Tax measures in 2022 budget (Quebec)

24 Mar - Canada: Tax measures in 2022 budget (Saskatchewan)

23 Mar - Brazil: Corporate income tax treatment of bonus, profit-sharing payments made to directors (court decision)

23 Mar - Brazil: Rate changes regarding tax on financial transactions (IOF)

23 Mar - Canada: Tax measures in 2022 budget (New Brunswick)

22 Mar - Costa Rica: Customs inspection procedures

22 Mar - Costa Rica: Guidance regarding offsetting one type of tax with amounts of another type of tax

18 Mar - Bolivia: Extension of tax deadline for public companies

17 Mar - Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2022

17 Mar - Chile: New procedures for simplified VAT regime for digital services

16 Mar - Barbados: Tax measures in 2022 budget

14 Mar - Mexico: Tax measures included in second resolution of modifications to miscellaneous tax resolution 2022

8 Mar - Bermuda: Tax measures in 2022-2023 budget

4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad

2 Mar - KPMG report: BEPS 2.0 issues and implications for Latin America

2 Mar - Costa Rica: Promotion and regulation of distributed energy resources from renewables; other developments

2 Mar - Colombia: 2022 report on corporate compliance for legal entities with presence in Colombia

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