Americas

Chile: SII Reinforces Exempt Resolution No. 144 Effective May 1, 2027

As of 29 October 2026, the Chilean Internal Revenue Service (SII) has reinforced the entry into force of Exempt Resolution No. 144, setting the effective date for May 1, 2027. This resolution addresses key compliance requirements for taxpayers, extending certain deadlines and providing clarity on regulatory obligations. The announcement aims to ensure smooth implementation and

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Argentina: Argentina Governors Impose Conditions on RIGI Mining Tax Benefits

On 29 October 2026, Argentina’s provincial governors collectively presented conditions for supporting the federal RIGI mining investment regime, reshaping the fiscal federalism landscape. Governors from mining-intensive provinces—Catamarca, San Juan, Salta, Jujuy, and Santa Cruz—demand guaranteed revenue sharing, environmental bonds, and local employment quotas. The negotiations occur as the Senate debates RIGI implementation regulations, with provinces

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Argentina: Argentina Labor Reform Fiscal Cost Estimated at $8 Trillion Over Two Years

As of 29 October 2026, Argentina’s Congressional Budget Office released projections indicating the Labor Reform Law (FAL) could impose a fiscal cost exceeding 8 trillion pesos over 24 months. The reform replaces traditional severance payments with a state-funded unemployment insurance system, shifting termination costs from employers to the Treasury. The analysis equates the projected outlay

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Bolivia: Bolivia Extends IUE Filing Deadline to Nov 30 for June Year-End Taxpayers

On 29 October 2026, Bolivia’s National Tax Service (Servicio de Impuestos Nacionales – SIN) announced an extension for corporate income tax (Impuesto a las Utilidades de las Empresas – IUE) filing and payment obligations. Taxpayers with a fiscal year ending on 30 June 2026 now have until 30 November 2026 to submit their annual IUE

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Argentina: Argentina ARCA Extends Income Tax Filing Deadline for 2025 Fiscal Year

On 29 October 2026, Argentina’s tax authority ARCA officially extended the filing deadline for the 2025 fiscal year Income Tax (Impuesto a las Ganancias) declarations. The original deadline of 31 October 2026 has been pushed to 15 December 2026 for individual taxpayers and 30 November 2026 for corporate entities. The extension follows widespread requests from

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Uruguay: Uruguay DGI Updates SSL Certificate for E-Invoicing Services

On 29 October 2026, the Uruguayan Directorate General of Taxation (DGI) will replace the SSL certificate used for accessing electronic invoicing services via specific URLs. The change, announced by the IT Division, takes effect at 9:00 AM local time and affects all taxpayers and software providers connecting to the DGI’s digital services. The renewal is

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Barbados: Barbados BRA Shares Small Island Perspective at Global Tax Meeting

On 28 October 2026, the Barbados Revenue Authority (BRA) announced its participation in the latest Global Competent Authorities Meeting convened under the OECD’s Base Erosion and Profit Shifting (BEPS) framework. As a small island developing state (SIDS), Barbados used the forum to advocate for proportionate implementation of international tax standards, emphasizing the unique capacity constraints

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Chile: SII and INAPI Advance Joint Agenda on Intangible Asset Valuation

On 28 October 2026, the Chilean Internal Revenue Service (SII) and the National Institute of Industrial Property (INAPI) announced progress on a joint agenda to enhance the valuation of intangible assets for transfer pricing purposes. This collaboration aims to develop standardized methodologies that align with OECD guidelines and Chilean tax law, providing greater certainty for

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British Virgin Islands: BVI Premier Reports on Revenue Collection and Financial Health

On 27 October 2026, the Premier and Minister of Finance, Honourable Natalio D. Wheatley, addressed the House of Assembly to provide an update on the Government’s revenue collection and overall financial position. The statement, delivered during the Fifth Sitting of the Third Session of the Fifth House of Assembly, offered a detailed assessment of the

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Chile: Chile Updates Electronic Intermediation System for Snack Sales

On 27 October 2026, the SII issued Resolution Exenta No. 149, modifying Resolution Exenta No. 143 of 24 September 2009, which authorized the operation of an electronic intermediation system for the sale of snacks (colaciones). The amendment updates the technical and operational conditions of the platform, reflecting changes in electronic invoicing standards and the evolution

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