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Tax Policy Dispatch

Click on a region below for the latest legislative developments and analysis for the Americas.

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Canada


Topic Description Date
Canada updates final import surtaxes imposed on certain products originating in the United States Effective July 1, Canada imposed a 25% or 10% surtax on steel and aluminum products and many consumer goods originating in the United States under two retaliatory surtax orders. 09 July 2018
Canada to impose retaliatory tariffs on certain US origin products starting July 1 Canada has proposed retaliatory measures against CDN$16.6 billion worth of US imports of steel, aluminum and many finished goods. 13 June 2018
Canada's Finance Minister introduces draft legislation regarding private companies Federal Finance Minister Bill Morneau introduced draft legislation, explanatory notes, and a consultation paper proposing to fundamentally overhaul the system of taxation for private companies, their shareholders and family members. 31 July 2017
Canada Revenue Agency releases guidance on country-by-country reporting The Canada Revenue Agency has released its guidance on country-by-country reporting in Canada. 20 March 2017

Canada Revenue Agency treats certain US partnerships as corporations

The Canada Revenue Agency (CRA) will consider limited liability partnerships and limited liability limited partnerships (collectively, LLPs) established under Delaware and Florida law to be corporations for Canadian income tax purposes. The consequences are that these LLPs will be considered separate legal entities for tax purposes, taxable at the entity level rather than at the partner level. 22 September 2016
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United States


Topic Description Date
EY Center for Tax Policy: This Week in Tax Policy News for July 15 This week in tax reform provides a high-level summary of the week’s key US legislative developments in the areas of tax reform and tax policy. 15 July 2018
Canada updates final import surtaxes imposed on certain products originating in the United States Effective July 1, Canada imposed a 25% or 10% surtax on steel and aluminum products and many consumer goods originating in the United States under two retaliatory surtax orders. 09 July 2018
OECD releases first discussion draft on transfer pricing aspects of financial transactions The Organisation for Economic Co-operation and Development released the first public discussion draft on the transfer pricing aspects of financial transactions on July 3. 09 July 2018
Overnight, New Jersey completely overhauls its Corporation Business Tax Act On July 1, 2018, New Jersey enacted sweeping changes to its Corporation Business Tax Act, resulting in possibly the most significant overhaul of that law since 1945. 02 July 2018
Summary provided of Supreme Court decision upholding President Trump's Proclamation No. 9645 The Supreme Court of the United States upheld President Trump's Proclamation No. 9645 on June 26, which imposed travel restrictions on certain nationals from Iran, Libya, Somalia, Syria, Yemen, North Korea, and Venezuela (Chad, Sudan, Iraq have been removed from the original Executive Order). 29 June 2018
Accounting considerations of the US Supreme Court's elimination of physical presence standard for sales and use tax collections One of the most pressing questions raised by the Court's decision is whether states will now attempt to assert liability for uncollected taxes on a retroactive basis. 28 June 2018
QUEST Trade Policy Brief highlights economic implications of key US and global trade issues — June 27, 2018 The attached publication is part of a series to be published by EY's Quantitative Economics and Statistics (QUEST) group on the economic implications of key trade issues and trends. 27 June 2018
Chairman Brady sees tax reform 2.0 as multiple bills House Ways and Means Committee Chairman Kevin Brady (R-TX) has said he does not see tax reform 2.0 as one bill. Rather, it will be a package of "two, three, or four approaches," with permanency of temporary individual and small business provisions under the Tax Cuts and Jobs Act being one of them. 27 June 2018
CBO releases Long-Term Budget Outlook The Congressional Budget Office on June 26, 2018, released the 2018 Long-Term Budget Outlook, affirming its previous report that federal debt held by the public will approach 100% of GDP by 2028, and projecting it will then soar to more than 150% of GDP by 2048. 27 June 2018
OECD releases final revised guidance on application of transactional profit split method The Organisation for Economic Co-operation and Development has released the final report on the revised guidance on the application of the transactional profit split method. 27 June 2018
OECD releases guidance for tax administrations on application of approach to hard-to-value intangibles The Organisation for Economic Co-operation and Development released final guidance for tax administrations on the application of the approach to hard-to-value intangibles. 27 June 2018
US Supreme Court overturns Quill, eliminates physical presence nexus standard for sales and use tax collection On June 21, 2018, the US Supreme Court voted to overturn both Quill and National Bellas Hess, finding that the physical presence nexus standard articulated in the two earlier opinions "is unsound and incorrect." 21 June 2018
Additional delay of Section 987 foreign currency regulations has immediate significance for taxpayers, including CFCs The US Treasury Department and the US Internal Revenue Service announced that they intend to amend the final regulations under Section 987 to further delay the applicability date of the regulations by one additional year. 18 June 2018
US imposes first set of tariffs on China origin products; publishes list of $34 billion in goods subject to additional 25% duty effective July 6 The President of the United States announced June 15, that the United States will move forward and implement a 25% tariff on US$34 billion of goods from China that contain industrially significant technologies. 18 June 2018
IRS updates Section 965 transition tax FAQs to include late-payment penalty and filing relief On June 4, 2018, the IRS updated “Questions and Answers about Reporting Related to Section 965 on 2017 Returns” (the FAQs, originally released March 13, 2018). 06 June 2018
Connecticut enacts tax bill in response to changes in the federal Tax Cuts and Jobs Act, includes new tax on pass-through entities, state and local tax deduction workaround On May 31, 2018, the Connecticut Governor Dannel Malloy signed into law SB 11, "An Act Concerning Connecticut's Response to Federal Tax Reform" (the Bill). 01 June 2018
IRS announces six new LB&I campaigns The IRS Large Business and International Division (LB&I) has identified six new campaigns that expand the focus areas under its issue-based examination program. 29 May 2018
IRS issues notice on state and local tax deductions Notice 2018-54 states that proposed regulations will be issued addressing the deductibility of state and local tax payments for federal income tax purposes and informing taxpayers that federal law controls the characterization of the payments for federal income tax purposes. 23 May 2018
Tax reform proposed in Puerto Rico Puerto Rico's House of Representatives has proposed to amend the Puerto Rico Internal Revenue Code of 2011 to modify the way individuals and corporations are taxed in Puerto Rico. 17 May 2018
IRS releases new template for APA agreements The Internal Revenue Service has released a revised mandatory template for Advance Pricing Agreements (APAs) to be included in all taxpayer APA requests. 15 May 2018
EY's Tax Guide — your one-stop resource for Tax Cuts and Jobs Act information and planning EY's Tax Guide to the TCJA is a one-stop resource that can make the research process quick and efficient. 14 May 2018
IRS announces forthcoming regulations expanding exception to definition of US property under Section 956 The IRS plans to issue regulations to expand the exception to the definition of United States property under Section 956(c). 09 May 2018
New Jersey enacts retroactive property tax prepayment law The law is intended to allow individual taxpayers to retroactively deduct, on their 2017 federal income tax returns, some of their 2018 real estate property taxes (levied on their personal residences) that they paid during 2017. 26 April 2018
Technical corrections to partnership audit rules included in Appropriations Act The Act addresses a number of procedural and substantive rules under the BBA, including the scope, netting, push-out election, and special enforcement matters. 20 April 2018
IRS updates to FAQs affect transition tax 2017 extension payments and 2018 Q1 estimated payments On April 13, 2018, the IRS updated Questions and Answers about Reporting Related to Section 965 on 2017 Returns (the FAQs, originally released March 13, 2018). 13 April 2018
IRS issues interim guidance under new Section 1446(f) for sales of interests in non-publicly traded partnerships The IRS issued interim guidance under the new Section 1446(f) withholding rules for dispositions of interests in non-publicly traded partnerships. 12 April 2018
Treasury, OMB Announce Agreement on Tax Regulatory Review Process The Treasury Department and the Office of Management of Budget (OMB) released a Memorandum of Agreement creating a new framework for the review of tax regulations that is intended to increase the economic analysis and review of tax rules while preserving timely tax guidance for taxpayers. 12 April 2018
US issues CbC reporting guidance for specified national security contractors The IRS has set forth modified reporting requirements for Form 8975, Country-by-Country Report, for US multinational enterprise groups that derive more than 50% of their annual revenues from the Department of Defense or other US governmental intelligence or security agencies. 11 April 2018
CBO forecasts higher deficits, debt due to TCJA and spending bills The federal budget deficit will exceed $1 trillion annually beginning in FY 2020 — two years earlier than previously projected — and federal debt held by the public will approach 100% of GDP by 2028, according to the Congressional Budget Office (CBO) Budget and Economic Outlook released on April 9, 2018. 09 April 2018
Notice 2018-26 announces anti-avoidance rules and other regulations on the transition tax provision in Section 965 The IRS and Treasury intend to issue new regulations under Section 965 on determining the amount of gross income recognized by US shareholders as an inclusion of deferred foreign income (transition tax). 08 April 2018
New York final budget includes optional payroll expense tax to protect state taxpayers from federal income tax increases under the Tax Cuts and Jobs Act The bill includes a provision allowing employers to opt into a new Employer Compensation Expense Tax that aims to protect New York individual taxpayers from increased federal income taxes resulting from the $10,000 cap on state and local tax deductions under the Tax Cuts and Jobs Act. 04 April 2018
IRS reporting guidance on Section 965 transition tax has state tax implications This Alert focuses on the state corporate income tax implications of the guidance provided in the Section 965 FAQs. 23 March 2018
IRS issues guidance on Section 965 transition tax in form of frequently asked questions The IRS has posted to IRS.gov new guidance under Section 965 in the form of frequently asked questions (FAQs) to help taxpayers meet their reporting, filing and payment requirements under Section 965 (the transition tax) enacted by the Tax Cuts and Jobs Act, P.L. 115-97. 20 March 2018
IRS announces five new LB&I campaigns The IRS Large Business and International Division identified five new campaigns that expand its focus areas under its issue-based examination and compliance process, with a particular emphasis on passthrough entity issues. 16 March 2018
What asset managers need to know to comply with new meal and entertainment expensing provisions Tax reform changed the tax treatment of meals and entertainment expenses, as well as some employee fringe benefits. 12 March 2018
US President Trump imposes tariffs on steel and aluminum products — Mexico and Canada excluded President Trump signed Presidential proclamations on March 8, imposing additional tariffs of 25% on specifically defined articles of steel, and additional tariffs of 10% on specifically defined articles of aluminum, effective on March 23. 09 March 2018
Notice 2018-18 announces that S corporations will be subject to new carried interest holding period rule The IRS announced its intention to issue regulations stating that carried interests held by S corporations will not qualify for the exception from the Tax Cut and Jobs Act's carried interest provision for interests held by corporations. 07 March 2018
Certain 2018 fringe benefit limits and Form W-2 penalties are updated under the Tax Cuts and Jobs Act In Revenue Procedure 2018-18, the IRS has updated the 2018 annual limits that apply to certain fringe benefits and the penalties that apply to Forms W-2 /1099 that are late or incorrect. 07 March 2018
IRS releases 2018 Form W-4, all employees urged to check their withholding On February 28, 2018, the IRS released the 2018 Form W-4 and an updated withholding calculator that employees can use to check their 2018 withholding. 05 March 2018
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Mexico and Central America


Costa Rica

Topic Description Date
Costa Rica's tax authorities issue resolution on the dates to comply with the general obligation to use electronic vouchers Under the Resolution, taxpayers must begin issuing electronic vouchers in accordance with the last digit of their individual identification number or corporate identification number. 23 March 2018

El Salvador

Topic Description Date
El Salvador approves tax amnesty program Taxpayers should review the eligibility requirements of the amnesty program to determine if they qualify and might benefit from participating. 03 November 2017

Guatemala

Topic

Description

Date

Guatemala abates tax fines and surcharges

Taxpayers should review the agreement and determine whether they might be able to benefit from the abatement program

19 June 2017

Honduras

Topic Description Date
Honduras enacts an entirely new Tax Code The new Tax Code shifts Honduras from a worldwide taxation system to a tax system based on territoriality. It includes new penalties and statutes of limitations, as well as an amnesty program. 17 February 2017

Mexico

Topic Description Date
Mexico takes retaliatory measures against US imposition of steel and aluminum tariffs On 5 June 2018, the Mexican Government published the list of products that, effective on such date, are subject to a retaliatory duty. 13 June 2018
Philippines-Mexico Income Tax Treaty enters into force The Philippines-Mexico Income Tax Treaty entered into force on April 18, and will become effective on January 1, 2019. 09 May 2018
Mexican Senate approves bill giving tax authorities new powers to challenge application of net operating losses The new bill would allow the Mexican tax authorities to assume that a taxpayer conducted an unlawful transfer of net operating losses to obtain a tax benefit. 25 April 2018
Mexico modifies transfer pricing deadlines for filers of DISIF Taxpayers should be preparing their transfer pricing information now to meet the March 31 filing deadline. 16 February 2018
Requirements for application of most-favored nation clause contained in income tax treaty between Peru and Mexico have been met With the requirements for the most-favored nation clause being met, the withholding rates for dividends and certain interest have decreased under the double tax treaty with Mexico. 29 November 2017
Mexican Supreme Court rules taxpayers will have to file accounting records for January 2015 and onwards Because of the injunction granted by the Mexican Supreme Court of Justice, taxpayers with cases still pending do not have to electronically file their accounting records. 03 November 2017
Argentina-Mexico Tax Treaty will enter into force Taxpayers should review the treaty provisions and ensure that they will be able to comply with the provisions. 14 August 2017
Mexican Supreme Court of Justice declares certain electronic accounting requirements unconstitutional, validates others The Mexican Supreme Court of Justice, ruling on a case litigated by Mancera, the Mexican member of EY/Global, has issued a final decision on the constitutionality of new electronic accounting obligations, declaring certain provisions unconstitutional and validating others. 18 July 2016

Panama

Topic

Description

Date

Panama issues its list of reportable jurisdictions for CRS purposes Panama issued Executive Decree No. 122 of June 11, 2018, which adopts the list of reportable jurisdictions for Common Reporting Standard purposes. 20 June 2018
Panama and Uruguay agree to first exchange of financial account information for 2017 The Panamanian and Uruguayan Government agreed to begin the first exchange of financial account information in tax matters for 2017 on May 7, 2018. 16 May 2018
Uruguay issues Decree establishing conditions for Panama to be removed from list of countries with low or no taxation Panama may no longer be considered a low- or no-taxation country by Uruguay, provided Panama complies with certain conditions. 04 May 2018
Panama publishes new version of transfer pricing information return Taxpayers should ensure that they comply with the filing of the new version of Form 930. 16 April 2018
Panama signs Multilateral Convention to implement tax treaty related measures to prevent BEPS Panama signed the Multilateral Instrument and submitted a list of 17 tax treaties that it would like designated as covered tax agreements. 25 January 2018
European Union removes Panama from list of non-cooperative jurisdictions for tax purposes The European Union has removed Panama from its black list, along with seven other jurisdictions. 24 January 2018
Panama modifies deadlines for FATCA and CRS purposes Panama’s decree amends reporting deadlines for financial institutions and cutoff dates to determine account balances for Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) purposes. 05 January 2018

Panama establishes legal framework to comply with the automatic exchange of financial information under FATCA and CRS

Financial institutions should review the provisions of Law No. 51 and implement internal policies and procedures to comply with the reporting obligations.

16 November 2016

Panama commits to implementing the OECD's Common Reporting Standard as of 2018 Panama's Minister of the Presidency, Alvaro Alemán, announced that Panama will start implementing the automatic exchange of financial information in accordance with the OECD's Common Reporting Standards (CRS) on a bilateral and reciprocal basis as of 2018. 19 April 2016
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Tax policy outside the Americas


Belgium

Topic

Description

Date

Belgian Federal Government announces major corporate tax reform The Belgian Federal Government announced a major reform of the Belgian corporate tax system 28 July 2017

European Union

Topic

Description

Date

UK Tax Authorities publish response to Making Tax Digital consultations and set out draft legislation

HMRC has published a summary of feedback from the Making Tax Digital (MTD) consultation process, the Government's decisions in response, and HMRC's next steps. 09 February 2017

Japan

Topic

Description

Date

Japan enacts 2018 tax reform bill Japan's 2018 tax reform bill (the Bill) was enacted on March 28, following passage of the Bill by the Japanese Diet. 06 April 2018
Japan enacts 2017 tax reform bill Japan enacted the 2017 tax reform bill (the Bill) on March 27. 30 March 2017

India

Topic

Description

Date

India's GST is in effect as of July 1

India's comprehensive dual Goods and Services Tax (GST) has replaced the complex multiple indirect tax structure as of July 1. 07 July 2017

Korea

Topic

Description

Date

Korea promulgates Enforcement Decree for 2018 tax reform bill Korea promulgated the revised Enforcement Decree of Korean tax laws to provide more specific guidance on the 2018 tax reform bill which was enacted December 19, 2017. 07 March 2018
Korea enacts 2018 tax reform bill The 2018 Tax Reform also includes provisions in line with the Organisation for Economic Co-operation and Development's Base Erosion and Profit Shifting (BEPS) Action 2 and Action 4, among others. 05 January 2018

Philippines

Topic

Description

Date

Philippines proposes corporate tax reform bill

The bill seeks to reduce the Philippine corporate income tax rate while modernizing investment tax incentives and removing excessive tax exemptions and privileges. 09 April 2018

Sweden

Topic

Description

Date

Sweden enacts major corporate income tax changes The new rules will come into effect January 1, 2019 and will apply for the first time to fiscal years beginning after December 31, 2018. 21 June 2018
Sweden proposes major corporate income tax changes The Swedish Government submitted a draft bill on March 21, regarding important changes in the corporate taxation area to the Council on Legislation for their consideration. The new rules are proposed to come into effect January 1, 2019. 26 March 2018

Switzerland

Topic

Description

Date

Swiss Finance Minister presents new cornerstones of tax reform

The steering body composed of federal and cantonal representatives and led by Federal Councilor Ueli Maurer set out the suggested cornerstones on the Swiss tax reform on June 1, now referred to as "Tax Proposal 17" (TP 17), on which the Swiss Federal Council will decide later in June.

05 June 2017

Swiss voters reject Corporate Tax Reform III in public referendum

Swiss voters have rejected the federal bill on Corporate Tax Reform III (CTR III) as adopted by the Federal Parliament last summer. This means that the reform will not take effect in 2019 as planned, but may be delayed by one to three years depending on the further legislative procedure.

14 February 2017

Taiwan

Topic

Description

Date

Taiwan enacts tax reform proposals

Taiwan's Legislative Yuan (Parliament) has enacted the tax reform proposals that were announced on September 1, 2017.

25 January 2018

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South America


Argentina

Topic

Description

Date

Argentina publishes mechanism for paying VAT on digital services and list of foreign providers Argentina published resolution implementing the mechanism for the payment of VAT on digital services provided by foreign entities and used in Argentina. 22 May 2018
Argentina increases the amount of tax on debits and credits in local bank accounts that taxpayers may use to offset income tax Taxpayers may be able to offset more of their income tax with the tax paid on debits and credits in local bank accounts. 14 May 2018
Argentina publishes new regulations on the tax revaluation option and VAT on digital services, enacted as part of tax reform When calculating the value of their assets in Argentina, taxpayers may want to consider the tax revaluation option, enacted as part of tax reform. Taxpayers also should be aware of their VAT obligation for digital services. 05 May 2018
Argentina issues additional regulations on the taxation of non-resident investors Taxpayers doing business in Argentina should review these new regulations and determine the effect of the regulations on their business. 12 April 2018
Key aspects of the Argentine tax reform discussed Taxpayers should review the tax reform provisions and take them into consideration when evaluating their operations. 09 January 2018
Argentina enacts comprehensive tax reform Argentina enacted comprehensive tax reform on December 29, 2017. The law is generally effective January 1, 2018. 29 December 2017
Argentina and United States Agreement for the Exchange of Information Relating to Taxes enters into force The Agreement for the Exchange of Information Relating to Taxes (the Agreement) between Argentina and the United States has entered into force. 28 November 2017

Brazil

Topic

Description

Date

Brazil and Switzerland sign a double tax treaty Brazil and Switzerland have signed a treaty for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance. 14 May 2018
Brazil amends tax rules of certain investment funds Investors should assess how they might be affected by the Provisional Measure (PM). Although the PM has not been converted into law, it will be effective January 1, 2018. 31 October 2017
Argentina and Brazil sign Amendment Protocol to income tax treaty Argentina and Brazil have signed a new protocol to the tax treaty between the countries that introduces new withholding rates, modifies certain rules, and adopts several BEPS-proposed measures, among other changes. 01 August 2017
Brazil establishes new tax amnesty program The amnesty program is good news as it allows taxpayers to pay outstanding tax debts in installments with discounts allowed for interest and penalty amounts. 06 June 2017

Chile

Topic

Description

Date

Chilean Congress to discuss new tax reform bill on BEPS, CRS and preferential regimes The bill would extend the deadline for the ratification of tax treaties to allow shareholders more time to use the entire corporate income tax as a credit against their withholding tax paid under treaties not yet in force. 06 September 2017

Colombia

Topic

Description

Date

Colombia signs tax treaty with Italy The Government of Colombia and Italy signed a Treaty to Avoid Double Taxation that includes new regulations that are intended to reduce the tax burden on transactions that take place between these jurisdictions. 23 March 2018
Colombia issues regulations on obligation to notify tax authorities about country-by-country report Taxpayers should review the new decree to determine whether they must file a CbC report.

09 January 2018

Colombia enacts rules for the implementation of BEPS Action 13 Colombia has enacted a tax change that makes substantial changes to the current tax legal framework, including changes in the levels of transfer pricing documentation.

22 February 2017

Ecuador

Topic

Description

Date

Ecuador amends its tax law The new law includes many tax rate changes, including an increase to the corporate income tax rate. 26 January 2018
Ecuador approves a new Convention to Avoid Double Taxation with Russia Taxpayers should review the Convention's provisions, as they may qualify for benefits that were previously not available. 25 January 2018
Ecuador's tax authority amends income tax withholding rates Taxpayers should review the new withholding tax rates on gains from the transfer of shares in the Ecuadorian stock market to ensure the correct amount is withheld. 14 September 2017
Ecuador's tax authority amends tax havens list

Ecuador's Internal Revenue Service has amended the tax haven list; Hong Kong was added to the list.

23 August 2017

Peru

Topic

Description

Date

Peruvian Congress grants President power to legislate in tax matters

Taxpayers should continue to monitor the release of any tax guidance in the coming months.

26 June 2018

Peru's new president sends request to Congress for power to legislate in tax matters

Taxpayers should continue to monitor the release of any tax guidance in the coming months.

03 May 2018

Peru amends Income Tax Law regulations on tax havens

On January 17, 2018, the Peruvian Government published Supreme Decree 007-2018-EF, amending the Income Tax Law regulations on tax havens.

19 January 2018

Peru issues much-anticipated transfer pricing regulations implementing local file, master file and CbC reporting

Under the new regulations, taxpayers will face increased transfer pricing reporting obligations. Although the Peruvian Tax Authorities have not yet set the applicable deadlines for filing, affected entities should begin addressing the new requirements now.

29 November 2017

Requirements for application of most-favored nation clause contained in income tax treaty between Peru and Mexico have been met

With the requirements for the most-favored nation clause being met, the withholding rates for dividends and certain interest have decreased under the double tax treaty with Mexico.

29 November 2017

Peru enacts new bank secrecy provisions and implements tax reform

The new bank secrecy provisions will allow Peru to satisfy the international standards required by the Organization for Economic Co-operation and Development (OECD), and the tax reform extends the scope of the real estate investment trust tax regime to trusts and may reduce the value added tax.

11 January 2017

Uruguay

Topic

Description

Date

Panama and Uruguay agree to first exchange of financial account information for 2017 The Panamanian and Uruguayan Government agreed to begin the first exchange of financial account information in tax matters for 2017 on May 7, 2018. 16 May 2018
Uruguay issues Decree establishing conditions for Panama to be removed from list of countries with low or no taxation Panama may no longer be considered a low- or no-taxation country by Uruguay, provided Panama complies with certain conditions. 04 May 2018
Uruguay issues guidance on fiscal transparency law Uruguay's President and Council of Ministers issued guidance which aligns Uruguay's fiscal transparency rules with international standards on international fiscal transparency matters. 04 April 2017
Tax treaty between Uruguay and Singapore enters into force On March 14, 2017, the Double Taxation Avoidance Treaty between Uruguay and Singapore entered into force. 17 March 2017
Uruguay issues list of low or no taxation jurisdictions Uruguayan tax authorities have issued a resolution listing the countries or jurisdictions that qualify as low or no taxation. 16 March 2017
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