Americas

Argentina: Argentina Tax Collection Rebounds in September with Mixed Economic Signals

The Ministry of Economy released preliminary tax collection data for September 2026 on 1 October, showing a nominal year-on-year increase of 185% in total revenue, driven by high inflation. However, in real terms (deflated by CPI), collection grew only 2.3%, revealing a stagnation in economic activity. VAT receipts rose 3.1% real, while Income Tax fell

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Colombia: DIAN: Horizontal Property Entities May Face Wealth Tax

In Concept 014735 of 2026, dated 1 October 2026, DIAN addressed the applicability of the wealth tax for legal entities—introduced by Legislative Decree 173 of 2026—to horizontal property regimes (condominiums) that generate taxable income. The tax authority clarified that when a horizontal property entity acts as a corporate income taxpayer and earns revenue (e.g., from

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Dominican Republic: Dominican DGII Urges Southern MIPYMES to Formalize for Growth

On 1 October 2026, DGII Director Luis Valdez Urrutia delivered a targeted appeal to Micro, Small, and Medium Enterprises (MIPYMES) in the Dominican Republic’s southern region, urging them to embrace tax formalization as a strategic tool for business growth and market competitiveness. The initiative forms part of the administration’s broader territorial equity strategy, addressing historically

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Argentina: Argentina RIGI to CPTPP: Government Roadmap for Market Opening and Investment

On 1 October 2026, the Chief of Cabinet presented a comprehensive roadmap linking the Regime of Incentives for Large Investments (RIGI) with Argentina’s accession process to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). The plan outlines legislative, regulatory, and tax reforms required to meet CPTPP standards, including services liberalization, government procurement transparency, state-owned

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Peru: Peru SUNAT Announces 37th Customs Broker Assistant Exam

On 1 October 2026, the National Superintendence of Customs and Tax Administration (SUNAT) through the Customs and Tax Institute (IAT) published the call for the 37th Sufficiency Exam for Customs Broker Assistants under the in-person modality. This examination is mandated under Article 23 of the General Customs Law, which establishes the requirements for individuals seeking

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United States: IRS Security Summit Summer Series Concludes: Year-Round Tax Professional Guidance

On 1 October 2026, the Internal Revenue Service (IRS) announced the conclusion of its annual five-week Protect Your Clients; Protect Yourself campaign, part of the Security Summit partnership between the IRS, state tax agencies, and the tax industry. This initiative, which ran throughout the summer of 2026, aims to bolster cybersecurity defenses for tax professionals

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Argentina: Buenos Aires City Tax Benefits Expand Beyond Vehicle Patent Reductions

The Buenos Aires City Legislature approved the 2027 Budget Law on 1 October 2026, introducing a package of fiscal benefits beyond the previously announced reduction in the Vehicle Patent Tax (Patente de Automotores). The package includes a 15% reduction in the Gross Income Tax (Impuesto a los Ingresos Brutos) rate for small taxpayers (Monotributo local),

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Argentina: Argentina ARCA Regulates Labor Assistance Fund Payments and Reporting

On 1 October 2026, Argentina’s Federal Administration of Public Revenue (ARCA) published Resolution General 5582/2026, establishing the operational framework for the Labor Assistance Fund (Fondo de Asistencia Laboral – FAL) created under the 2026 Labor Reform. The regulation mandates that employers calculate, withhold, and remit FAL contributions starting with the November 2026 payroll period, with

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Canada: CRA Strengthens Taxpayer Data Protection Against Fraud

On 1 October 2026, the Canada Revenue Agency (CRA) published a comprehensive overview of its ongoing efforts to protect taxpayer information from fraud and cyber threats. As digital interactions become the primary channel for tax filing and benefit administration, the Agency has intensified its multi-layered security framework to prevent unauthorized access, detect suspicious activities, and

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United States: IRS Recruits Volunteers for 2027 Free Tax Prep Programs

On 1 October 2026, the Internal Revenue Service launched its annual recruitment drive for the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs ahead of the 2027 filing season. These IRS-sponsored initiatives provide free, high-quality tax preparation services to low-to-moderate-income taxpayers, persons with disabilities, limited-English-speaking individuals, and seniors aged 60

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