The World Tax Advisor includes in particular a special COVID-19 section:

• OECD: OECD issues permanent establishment considerations due to COVID-19
• Austria: Tax payment and filing deadlines extended in response to COVID-19
• European Union: CJEU rules that Italian financial transactions tax is compatible with EU law
• Guatemala: Procedures for updating taxpayer information modified due to COVID-19
• Indonesia: Additional businesses eligible for tax incentives during COVID-19 pandemic
• Japan: Overview of anti-dividend stripping rules under 2020 tax reform
• New Zealand: Loss carryback rule: Fine in theory, but watch out for fish hooks
• OECD: Update provided on OECD’s work on taxation in context of COVID-19
• Peru: Procedures for calculating advance payments of income tax modified
• Portugal: Postponement of transfer pricing obligations due to COVD-19 pandemic
• Portugal: 2020 budget law makes changes to corporate, individual, and indirect tax rules
• South Africa: Finance minister provides more detail on additional COVID-19 tax relief measures
• Spain: Additional economic and fiscal measures introduced to address impact of COVID-19
• United States: USMCA to enter into force on 1 July 2020 as US progresses its implementation steps
• United States: Guidance addresses deductibility of expenses paid for by PPP loans