International Tax Americas March 2026

      This e-newsletter gives you an overview of international tax developments being reported globally by KPMG member firms in the Americas Regions between 1 March and 31 March 2026.

       

      For a full summary of global tax developments, visit kpmg.com/TaxNewsFlash.

      To contact the International Tax Team email internationaltax@kpmg.com.

      To register for the International Tax webcasts, click here.

      Rodney Lawrence

      Head of Consulting for Strategic Corporates, Tax & Legal

      KPMG International

      Argentina

       

      Argentina

      Tax legislation approved and regulatory update

      Tax compliance

      24 March 2026

      Mandatory electronic invoicing required for corporate directors and fiduciary roles. Read more

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      Antigua and Barbuda

      Barbados

       

      Barbados

      Proposed legislation

      Various tax topics

      18 March 2026

      Tax measures in 2026 budget. Read more

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      Antigua and Barbuda

      Belize

       

      Belize

      Proposed legislation

      Tax compliance

      16 March 2026

      Mandatory electronic invoicing (e-invoicing) announced as part of 2026/2027 budget. Read more

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      Bermuda

       

      Bermuda

      Tax legislation approved and regulatory update

      Tax compliance

      31 March 2026

      Updated common reporting standard (CRS) independent compliance review guidelines. Read more

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      Brazil

       

      Brazil

      Tax legislation approved and regulatory update

      Tax compliance

      26 March 2026

      New alphanumeric format for taxpayer registry. Read more

      Treaties

      Income tax

      24 March 2026

      Decree No. 12,865 Implements Amendments to Brazil-Poland Double Taxation Agreement. Read more

      Treaties

      Income tax

      24 March 2026

      Decree No. 12,863 Implements Amendments to Brazil and Chile Double Taxation Treaty. Read more

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      Canada

       

      Canada

      Proposed legislation

      Various tax topics

      27 March 2026

      Tax measures in 2026 budget (Ontario). Read more

      Proposed legislation

      Indirect tax

      25 March 2026

      Provincial sales tax (PST) on professional services starts October 1 (British Columbia). Read more

      Proposed legislation

      Various tax topics

      25 March 2026

      Tax measures in 2026 budget (Manitoba). Read more

      Proposed legislationVarious tax topics23 March 2026

      Tax measures in 2026 budget (Quebec). Read more

      Proposed legislation

      Various tax topics

      19 March 2026

      Tax measures in 2026 budget (Saskatchewan). Read more

      Proposed legislation

      Various tax topics

      18 March 2026

      Tax measures in 2026 budget (New Brunswick). Read more

      Proposed legislation

      Various tax topics

      02 March 2026

      Tax measures in 2026 budget. Read more

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      Chile

       

      Chile

      Tax legislation approved and regulatory update

      Indirect tax

      18 March 2026

      Tax treatment of terminated insurance contracts, other tax developments. Read more

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      Colombia

       

      Colombia

      Tax legislation approved and regulatory update

      Various tax topics

      17 March 2026

      Temporary tax and compliance measures following declaration of climate-related emergency. Read more

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      Costa Rica

       

      Costa Rica

      Other

      Various tax topics

      30 March 2026

      Extension of validity of digital certifications for National Registry. Read more

      Tax legislation approved and regulatory update

      Tax compliance

      26 March 2026

      Updated rules for informational return for transactions not supported by electronic invoice (e-invoice). Read more

      KPMG Publication

      Various tax topics

      20 March 2026

      Tax developments in Costa Rica, Guatemala, Panama, Dominican Republic, and Honduras. Read more

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      El Salvador

       

      El Salvador

      Tax legislation approved and regulatory update

      Income tax

      06 March 2026

      Tax incentives for investment expansion. Read more

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      Honduras
       

      Honduras

      Tax legislation approved and regulatory update

      Income tax

      10 March 2026

      2026 Income tax table raises exemption thresholds for individual taxpayers. Read more

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      Mexico

       

      Mexico

      Administrative and case law

      Tax compliance

      24 March 2026

      Taxpayer entitled to interest on tax found unlawful only if judgment includes express order to refund (Supreme Court decision). Read more

      Tax legislation approved and regulatory update

      Indirect tax

      23 March 2026

      List of 277 registered foreign providers of digital services (as of February 28, 2026). Read more

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      A timely outlook on international tax developments being reported globally.

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