Americas

Jamaica: Jamaica TAJ Opens Select Offices Saturday for Month-End Filing

On 23 September 2026, Tax Administration Jamaica (TAJ) notified the public that select tax offices across the island would open on Saturday, 26 September 2026, from 10:00 a.m. to 2:00 p.m., as part of its monthly extended-hours initiative to facilitate month-end tax compliance. The participating offices include St. Andrew (Constant Spring), Lucea, Falmouth, and additional

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Argentina: Argentina Joint Resolution 56/2026 Updates Tax Compliance Rules

On 23 September 2026, Argentina’s Ministry of Economy, through the Secretariat of Finance and the Secretariat of the Treasury, published Joint Resolution 56/2026 in the Official Gazette. This resolution introduces amendments to the general tax procedural framework, aiming to modernize compliance obligations for both resident and non-resident taxpayers. The measure aligns with the government’s ongoing

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Argentina: Argentina Joint Resolution 57/2026 Modifies Withholding Tax Regimes

On 23 September 2026, the Argentine Ministry of Economy, via the Secretariat of Finance and the Secretariat of the Treasury, enacted Joint Resolution 57/2026, published in the Official Gazette. This regulation modifies the withholding tax regimes applicable to payments made to residents and non-residents, including dividends, interest, royalties, and service fees. The changes respond to

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Aruba: Aruba Releases 2026 Ground Lease Collection; Payments Due at Tax Department

On 23 September 2026, the Aruba Department of Impuesto officially published the 2026 ground lease (erfpacht) collection notices, marking the commencement of the annual payment obligation for all leaseholders of government-owned land. Ground lease constitutes a fundamental component of Aruba’s property tax framework, levied on the right to use and develop state land under long-term

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Bolivia: Cochabamba Hosts Tax Normative Analysis Conference for Professionals

On 23 September 2026, the National Tax Service organized a Conference for the Analysis of Tax Normativity in Cochabamba, bringing together tax practitioners, accountants, legal advisors, and academia. The conference focused on recent legislative changes, including updates to the Tax Code, electronic invoicing regulations, and international tax cooperation agreements. Participants engaged in detailed discussions on

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Peru: SUNAT Fiscal Education Network 2026 Meeting Examines Tax Morality

On 23 September 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) through its Fiscal Education Network (REF) held the Second Academic Meeting 2026, a high-level forum dedicated to examining the critical themes of tax morality and fiscal citizenship across the Latin American region. The event, hosted on SUNAT’s cultural portal, convened tax scholars,

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Peru: Peru Fuel Subsidy for Mototaxis Under Emergency Decree 011-2026

On 22 September 2026, SUNAT announced the implementation of a temporary economic subsidy for mototaxi drivers operating in the regions of Loreto, Ucayali, and Madre de Dios, established under Emergency Decree Nº 011-2026. The measure aims to alleviate fuel cost pressures for public transport operators using category L5 vehicles (mototaxis) in these jungle regions. Eligible

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United States: IRS Guidance: Tax Rules for Family Caregiver Compensation

On 22 September 2026, the Internal Revenue Service (IRS) released Tax Tip 2026-70 addressing the tax responsibilities of family members who receive payment for caring for a relative. This guidance clarifies the critical distinction between household employees and independent contractors in the context of personal care services, a classification that determines whether the payer must

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Costa Rica: Costa Rica, US Strengthen Customs Cooperation for Trade Security

On 22 September 2026, Costa Rica and the United States signed a memorandum of understanding to strengthen customs cooperation, aiming to improve security and control of international trade. The agreement facilitates information exchange, joint risk management, and coordinated enforcement actions against illicit trade, including tax evasion and smuggling. This collaboration aligns with World Customs Organization

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Canada: CRA Enhances Security for Online Tax Filing Starting 2027

As of 22 February 2027, the Canada Revenue Agency (CRA) will implement a mandatory new authentication step for all online income tax and benefit return filings. This measure applies to individuals, authorized representatives, and tax preparers using the CRA’s digital services. The initiative aims to strengthen identity verification and protect taxpayer data against increasing cyber

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