Americas

Peru: Peru SUNAT Audits BTS Concerts, Finds S/ 5.8M in Sales

On 12 October 2026, the Peruvian National Superintendency of Customs and Tax Administration (SUNAT) announced the results of a targeted control operation conducted during the BTS concerts held in Lima. The tax authority verified the commercial activities of food, beverage, and merchandise vendors operating within the stadium perimeter, confirming taxable sales exceeding S/ 5.8 million.

Peru: Peru SUNAT Audits BTS Concerts, Finds S/ 5.8M in Sales Read More »

Argentina: Argentina Super RIGI: Tech Giant Investment Boosts Tax Incentives

On 10 October 2026, El Cronista reported that Argentina’s Super RIGI (Régimen de Incentivo para Grandes Inversiones) regime has attracted significant interest from a major global technology corporation, signaling growing foreign confidence in the country’s tax incentive framework for large-scale investments. The article highlights the government’s push to secure legislative approval for the regime amid

Argentina: Argentina Super RIGI: Tech Giant Investment Boosts Tax Incentives Read More »

Argentina: Argentina Provincial Tax Revenue Declines as Key Levy Falters

On 10 October 2026, El Cronista revealed that Argentina’s provincial tax collections are losing momentum due to a sharp decline in the Gross Income Tax (Impuesto a los Ingresos Brutos), the single largest revenue source for subnational governments. The report, based on latest consolidated fiscal data, shows real-term contractions across major provinces including Buenos Aires,

Argentina: Argentina Provincial Tax Revenue Declines as Key Levy Falters Read More »

Colombia: Company Liquidation Does Not Extinguish Tax Obligations, DIAN Rules

On 9 October 2026, Colombia’s National Tax and Customs Directorate (DIAN) issued Concept 016289, clarifying that the registration of a company’s final liquidation account and the cancellation of its Unique Tax Registry (RUT) do not extinguish tax obligations accrued during the entity’s existence. The ruling confirms that the tax administration retains its full enforcement powers

Colombia: Company Liquidation Does Not Extinguish Tax Obligations, DIAN Rules Read More »

Dominican Republic: Dominican CNC Joins Regional Debate on Fiscal Policy and Growth

On 9 October 2026, the Executive Director of the National Competitiveness Council (CNC), Peter A. Prazmowski, moderated Panel 3: “Macroeconomics for Development and Healthy and Strong Fiscal Policy” during the Forty-First Session of the Economic Commission for Latin America and the Caribbean (ECLAC/CEPAL) held in Santiago de los Caballeros, Dominican Republic. The session convened regional

Dominican Republic: Dominican CNC Joins Regional Debate on Fiscal Policy and Growth Read More »

Argentina: Argentina Tax Audit Rules Update: Inocencia Fiscal II & Simplified Regime

On 9 October 2026, the Argentine Federal Administration of Public Revenue (ARCA) released updated criteria governing ongoing tax audits in light of the recently enacted Inocencia Fiscal II (Law 27,826) and the modified Simplified Income Tax Regime (Régimen Simplificado de Ganancias). The guidance clarifies how fiscalization procedures initiated before the legislative reforms must be treated,

Argentina: Argentina Tax Audit Rules Update: Inocencia Fiscal II & Simplified Regime Read More »

Argentina: Argentina Inocencia Fiscal II Briefing: Simplified Tax Regime Changes Analyzed

On 9 October 2026, Errepar hosted an exclusive live briefing featuring tax experts Martín Caranta and Mario Rapisarda to dissect the practical implications of Law 27,826 (Inocencia Fiscal II), published hours earlier in the Official Gazette. The session covered the expanded scope of the tax amnesty, the restructured Simplified Income Tax Regime for small taxpayers

Argentina: Argentina Inocencia Fiscal II Briefing: Simplified Tax Regime Changes Analyzed Read More »

Panama: Panama Removed from EU Tax Blacklist, Moves to Annex II

On 9 October 2026, the European Union officially removed Panama from its list of non-cooperative tax jurisdictions (the “blacklist”) and transferred the country to Annex II, which comprises jurisdictions that have committed to addressing EU concerns but require monitoring. This decision follows a comprehensive review by the EU Code of Conduct Group on Business Taxation,

Panama: Panama Removed from EU Tax Blacklist, Moves to Annex II Read More »

Uruguay: Uruguay IRPF Fixed Payment for Foreign Income and Inbound Expats

On 9 October 2026, Uruguay’s Directorate General of Taxation (DGI) published Resolution No. 2294/2026 establishing a fixed payment regime for Personal Income Tax (IRPF) applicable to foreign-source income and inbound expatriates (impatriados). The resolution aims to simplify compliance for taxpayers receiving income from abroad and for qualifying expatriate employees under the special tax regime. The

Uruguay: Uruguay IRPF Fixed Payment for Foreign Income and Inbound Expats Read More »

Anguilla: Anguilla Proposes EC$39.38M Budget Increase for Relief Programs

On 9 October 2026, the Anguilla Government presented a supplementary appropriation bill to the House of Assembly seeking an additional EC$39.38 million in public expenditure. The proposed allocation targets fuel cost mitigation for households and businesses, overseas medical treatment referrals, and operational funding for the Anguilla UK Office in London. This fiscal expansion raises immediate

Anguilla: Anguilla Proposes EC$39.38M Budget Increase for Relief Programs Read More »