Americas

Uruguay: Uruguay DGI Issues Guide on Limited Partnership Dissolution

On 4 September 2026, Uruguay’s Dirección General Impositiva (DGI) published an official procedural guide detailing the formal obligations for communicating the dissolution and liquidation of sociedades en comandita por acciones (limited partnerships by shares) to the tax administration. This guide operates under the framework of the Texto Ordenado 2023 (TO 2023) and establishes the standardized

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Antigua and Barbuda: Research Credit Compliance Enters New Phase with IRS Guidance

On 3 September 2026, the IRS issued Notice 2026-XX, signaling a new phase of enforcement and compliance for the Section 41 research and development (R&D) tax credit. The notice outlines enhanced documentation requirements for taxpayers claiming the credit, including mandatory contemporaneous records that connect qualified research activities to business components, detailed time-tracking for employees engaged

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Turks and Caicos Islands: Turks Caicos Cost of Living Relief Batch 3 Published

On 3 September 2026, the Turks and Caicos Islands Ministry of Finance, Economic Development, Investment and Trade published an update on the Cost of Living Relief Programme, confirming the release of Batch 3 beneficiary lists and the commencement of cheque distribution. This programme, established under the Cost of Living Relief Policy, aims to provide direct

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Turks and Caicos Islands: Turks Caicos Cost of Living Relief Batch 3 Published

On 3 September 2026, the Turks and Caicos Islands Ministry of Finance, Economic Development, Investment and Trade published an update on the Cost of Living Relief Programme, confirming the release of Batch 3 beneficiary lists and the commencement of cheque distribution. This programme, established under the Cost of Living Relief Policy, aims to provide direct

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Uruguay: Uruguay DGI Publishes ID Uruguay User Enrollment Form Guide

On 3 September 2026, the DGI published the updated Formulario Habilitación de usuario para ID Uruguay, the standardized form for taxpayer enrollment or data modification in the national digital identity platform (ID Uruguay). This platform serves as the single sign-on gateway for all DGI electronic services, including tax return filing, electronic invoicing, and registry consultations.

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Bolivia: Bolivia Tax Authority Refers 65,000 Cases to Comptroller for Fiscal Clearances

On 3 September 2026, Bolivia’s National Tax Service (Impuestos Nacionales) announced the referral of more than 65,000 taxpayer cases to the Office of the Comptroller General (Contraloría General del Estado) to facilitate the issuance of Fiscal Solvency Certificates (Solvencias Fiscales). This large-scale administrative action stems from Resolution No. 102600000012 issued under the Tax Code (Código

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Uruguay: Uruguay DGI Publishes ID Uruguay User Enrollment Form Guide

On 3 September 2026, the DGI published the updated Formulario Habilitación de usuario para ID Uruguay, the standardized form for taxpayer enrollment or data modification in the national digital identity platform (ID Uruguay). This platform serves as the single sign-on gateway for all DGI electronic services, including tax return filing, electronic invoicing, and registry consultations.

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United States: IRS Advises Taxpayers to Protect Tax Records Before Disasters Strike

On 3 September 2026, the IRS issued IR-2026-104 encouraging taxpayers to protect critical tax and financial records before natural disasters or emergencies occur. With hurricane and wildfire seasons peaking, the agency stressed that losing documentation can delay tax refunds, hinder casualty loss claims, and complicate identity verification. The IRS recommends creating electronic copies of key

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United States: IRS Advises Taxpayers to Protect Tax Records Before Disasters Strike

On 3 September 2026, the IRS issued IR-2026-104 encouraging taxpayers to protect critical tax and financial records before natural disasters or emergencies occur. With hurricane and wildfire seasons peaking, the agency stressed that losing documentation can delay tax refunds, hinder casualty loss claims, and complicate identity verification. The IRS recommends creating electronic copies of key

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